UY
Uruguay tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Uruguay is a tax haven for new residents. Tax residency triggers at 183 days OR a center of vital interests in Uruguay OR substantial Uruguay business activity. New residents receive a 6-year (extendable to 11) exemption on foreign-source income for tax purposes.
- Tax holiday: 6 years (or 11 with extension) of exemption on foreign-source income.
- Popular destination for Argentinians and Brazilians moving for tax reasons.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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