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frequently asked questions

What is the admission system for foreign citizens?

As of february 16th, 2023, the uruguayan goverment has modified the requirements for foreing citizens to enter Uruguay.

Currently, is not longer necessary to prove to be inmunized against Covid-19 or provide proof of a negative Covid-19 test. Besides that, foreign citizens must not prove to have health coverage, or a health insurance with sufficient coverage during their stay in Uruguay. 

 This is without prejudice to the visa process for citizens of those countries where Uruguay requires a visa to enter.

If I am a foreigner citizen can I enter to Uruguay as a tourist?

You can enter as a tourist for a period of 90 days, which can be extended for the same period. Prior to the expiration of tha period, it would be necesary to apply for one of the types a legal residency.

What types of legal or immigration residence can be applied for by foreign citizens?

Foreign citizens who are nationals of Mercosur countries as well as foreign citizens of Mercosur associated States (Argentina, Brazil, Paraguay, Venezuela, Chile, Bolivia, Peru, Colombia, Ecuador, Guyana and Suriname) may apply for Mercosur Permanent Residence. Likewise, foreign citizens who are relatives of Uruguayans (spouses, cohabitants with Uruguayan judicial sentence, brothers or sisters, fathers and mothers of Uruguayans) may also apply.

In all cases, the procedure can be initiated online, but it must be carried out in person, both at the Ministry of Foreign Affairs and at the National Department of Civil Identification.

The documentation required varies depending on the person applying for residency, but it is essential to have a valid travel document in good condition and to have a complete and valid vaccination schedule according to the age of the applicant.

The aforementioned persons, who intend to apply for the legal residence but do not intend to settle in Uruguay for a permanent period, may apply for the Mercosur Temporary Residence at the National Department of Migration.

Foreign citizens who are nationals of other countries may apply for either the Common Definitive Residence or the Non-Mercosur Temporary Residence before the National Department of Migration, depending on the period of residence in the country.

Who can apply for legal citizenship in Uruguay?

Legal residents in Uruguay can apply for legal citizenship if they are married and have been regularly residing in the country for more than three years, or if they are single and have been regularly residing in the country for more than five years.

The citizenship application is made online and is continued in person at the Electoral Court in Montevideo, or in person at the offices of the Electoral Court in the countryside.

Who can apply for tax residence in Uruguay?

Persons who meet some of the following requirements may apply for tax residence in Uruguay:

(a) stay 184 days in Uruguay in the calendar year; (b) settle their vital centre of interests in Uruguay; (c) have in Uruguay a higher volume of income than they obtain in any other country; (d) stay 60 days in Uruguay and make a real estate investment as from 1 July 2020 of not less than 3.5 million Indexed Units -UI- (about USD 390,000 approximately) in the calendar year; (e) make a real estate investment of more than 15 million UI (USD 1. 680,000 approximately) e) investment in an company with investment projects declared of national interest by the Investment Promotion Law for a value of UIU 45 million (USD 5,030,000 approximately); and f) making an investment in a company for a value of 15 million of UI (USD 1,680,000 approximately) as long as it produces at least fifteen jobs.

The mechanisms for applying for tax residency are not mutually exclusive and can be complementary.

It is processed before the Tax Office -DGI- and in case it is approved, it is granted for a certain calendar year and for past tax periods.

What is the difference between legal residence and tax residence?

Legal or immigration residence refers to the quality or immigration status of the person in Uruguay, while tax residence refers to a certain relationship of the person with the country that determines that he/she is a taxpayer in Uruguay.

If I am a legal resident in Uruguay, does it mean that I am also a tax resident?

No. Although both conditions may match, tax residency may be obtained without being a legal resident in Uruguay.

What does the so-called "Tax Holiday" in Uruguay mean?

It is a tax exemption on financial profits from foreign income (interest, dividends, among others).

It must be requested before DGI through a specific form where the option to pay Personal Income Tax -IRPF- at a preferred rate of 7% from the moment of the change of tax residence is verified and without a specific period; or to pay Non-Resident Income Tax -IRNR- from the moment of the change of tax residence is verified and during 10 following fiscal periods (these conditions apply for those who have obtained the status of tax resident as from 2020).

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