Tax Residency by Investment and Tax Holiday (Impatriate Regime) (Residencia fiscal por inversión / Régimen de impatriados (Ley 20.446))
Changes or availability under review — From 1 Jan 2026 real-estate threshold up from ~US$590k to ~US$2M; 60-day route abolished; pre-2026 residents may opt in until 31 Dec 2026
Tax Residency by Investment and Tax Holiday (Impatriate Regime) is a residence route in Uruguay (Szczególny status podatkowy). 11-yr exemption on foreign passive income via: 183+ days presence (no investment), real estate ≥UI 12.5M (~US$2.1M), company ≥UI 45M (~US$7M), or UI 625,000/yr (~US$105k) into Innovation Fund each year. Requires legal residency. Fixed-amount IRPF option exists.
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included. Permanent residence: after od razu years. Citizenship can be possible after about 3 years.
How holders are taxed
Foreign dividends/interest exempt 11 yrs; then 12% (or 6% for 5 yrs with further investment)
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategoria | Szczególny status podatkowy |
|---|---|
| Inwestycja | — |
| Opłaty (rodzina) | — |
| Dochód / rok | — |
| Majątek | — |
| Min. pobyt | — |
| PS | od razu |
| Obywatelstwo | 3 |
| Praca | yes |
| Kto może | all |
| Podatek | Foreign dividends/interest exempt 11 yrs; then 12% (or 6% for 5 yrs with further investment) |
| Stan na | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.