Uruguay residency for most foreigners runs through the Dirección Nacional de Migración (DNM): a provisional identity sheet for digital nomads of up to 180 days, temporary legal residence of six months to two years, or permanent legal residence if you can show a steady monthly income. The tax side changed on 1 January 2026, when a new 11-year tax holiday for new residents replaced the old regime and the indefinite 7% option closed to newcomers.
Last checked: September 2026
In short:
- Digital nomads can get a Hoja de Identidad Provisoria for up to 180 days with just an identity document and a sworn declaration, for a fee of 55.71 UI.
- Permanent and temporary legal residence each cost 557.30 UI at the DNM, and permanent residence needs proof of sufficient monthly income plus criminal record and health documents.
- Since 1 January 2026, new tax residents can exempt certain foreign investment income and capital gains for the year they arrive plus 10 more years if they spend over 183 days in Uruguay or invest at least 12.5 million UI.
Who each route is for
| Route | For | Length |
|---|---|---|
| Hoja de Identidad Provisoria (digital nomad) | Remote workers for foreign employers or clients | Under 180 days, renewable |
| Residencia legal temporaria | Local workers, students, religious workers and other listed purposes | 6 months to 2 years, renewable |
| Residencia legal permanente | Anyone who can prove sufficient regular income | Permanent |
| Mercosur residence | Mercosur nationals | Separate track |
Fees are in UI (unidades indexadas), an inflation-linked unit. Check the peso value on the day you pay.
Financial requirements
| Route | Money test | Fee |
|---|---|---|
| Nomad provisional ID | Sworn declaration of means; no figure set | 55.71 UI |
| Temporary residence | Workers: job letter with salary at or above minimum wage. Students: proof of means | 557.30 UI |
| Permanent residence | Proof of sufficient monthly income (employment, business, or pension), no fixed minimum published | 557.30 UI (Brazilian and Paraguayan nationals exempt) |
The digital nomad provisional ID
The DNM’s Hoja de Identidad Provisoria page (updated March 2026) covers foreigners staying for less than 180 days, with a dedicated digital nomad category:
- Documents: identity document and sworn declaration only. Other categories need an institutional letter, criminal record and vaccination certificates.
- Renewal: you add a criminal record certificate and proof of vaccination.
- Fee: 55.71 UI, which can’t be paid from abroad.
- Where: online through a gub.uy account or digital ID, or in person at the DNM in Montevideo (Mercedes 1004) or a regional office.
Per Forvis Mazars, it can be renewed once for another 180 days, giving up to a year in total. Renewal needs criminal records from any country you’ve lived in for more than six months in the past five years, plus a vaccination certificate issued in Uruguay.
Temporary and permanent legal residence
Temporary residence (DNM page updated March 2026) runs six months to two years and is renewable for equal periods. It’s tied to a listed purpose: work, study or religious activity. Documents include criminal records, a vaccination certificate, an occupational health card and the evidence for your category. Re-entry permits cost 225.60 UI each.
Permanent residence (DNM page updated February 2026) is the main route for nomads who want to stay. You need:
- Valid ID and a visa if your nationality needs one
- Criminal record certificates from your country of origin and anywhere you’ve lived for six months or more in the past five years
- A health card and vaccination certificate from authorised providers
- Proof of sufficient monthly income: a notary’s income certificate, social security history, business registration and income, or a pension certificate
You apply online, then attend an interview with originals if the file is provisionally approved. Neither page publishes processing times.
Tax: when you become tax resident
The DGI lists four ways to become a Uruguayan tax resident in a calendar year:
- Presence: more than 183 days in Uruguay. Absences of under 30 days count as presence unless you prove residence elsewhere.
- Vital interests: your spouse or dependent minor children live in Uruguay.
- Economic centre: you earn more gross income in Uruguay than in any other single country. Foreign capital income is left out of the comparison.
- Investment:
- real estate over 15 million UI, or
- a business investment over 45 million UI in a promoted project, or
- real estate over 3.5 million UI bought after 1 July 2020, plus 60 days’ presence a year, or
- a business investment over 15 million UI creating at least 15 full-time jobs.
The tax holiday from 2026. Budget Law 20,446 (in force 1 January 2026) and Decree 188/026, as summarised by RSM, give people who become tax resident from 1 January 2026 an exemption on certain foreign capital income and capital gains. These would otherwise be taxed at 12%. The exemption lasts for the year of the move plus the next 10 years. You need one of the following:
- more than 183 days a year in Uruguay, or
- urban real estate worth at least 12.5 million UI, bought after 1 January 2026 (RSM puts this at about USD 2.06 million), or
- at least 625,000 UI a year into approved innovation or productive funds (about USD 103,000; implementing rules still pending).
Per Vialto, you also can’t have been resident in the two previous years.
After year 11, RSM describes two options: IRPF at a 50% reduced rate (currently 6%) for five years with a further investment, or a fixed annual IRPF payment of 1.875 million UI (1.25 million UI for 183-day residents).
The old regime and 7%. Per Vialto and Forvis Mazars, the indefinite 7% option on foreign dividends and interest closed on 31 December 2025. People who were already resident and opted for the old regime by then keep their original terms. We couldn’t confirm the transitional rules on a DGI page (verify).
The new 12% tax. Per Vialto, from 2026 residents pay IRPF at 12% on gains on foreign assets, with foreign tax credits possible. EY reports withholdings were suspended while regulations were pending.
Practical tips
- Order criminal records early. They’re the slow part.
- Count days precisely. Over 183 days both makes you resident and unlocks the holiday without investment.
- The 3.5 million UI property route still makes you resident but isn’t one of the 2026 holiday routes.
Related threads: Paraguay residency in 2026: temporary, permanent and investor routes · Territorial tax countries compared: where foreign income isn’t taxed · Digital nomad visa countries: which countries have one (2026 list)
Related guides: Argentina digital nomad visa (2026): 180 days, fees and tax · Retire abroad (2026): retirement visas, pension tax and healthcare · Second passport (2026): how to get one by descent, residency or investment
Quick answers
Q: Does Uruguay have a digital nomad visa?
Yes. The DNM issues a Hoja de Identidad Provisoria in a digital nomad category for stays under 180 days. You need only an identity document and a sworn declaration, and the fee is 55.71 UI. Per Forvis Mazars, you can renew it once for another 180 days with criminal record and vaccination certificates.
Q: How do I get permanent residency in Uruguay?
Apply to the Dirección Nacional de Migración online with your ID, criminal record certificates, a health card, a vaccination certificate and proof of sufficient monthly income, then attend an interview. The fee is 557.30 UI. Brazilian and Paraguayan nationals are exempt, and Mercosur nationals have separate routes.
Q: Is Uruguay’s tax holiday still available in 2026?
Yes, in a new form. People who become tax resident from 1 January 2026 can exempt certain foreign capital income and gains for 11 years if they spend over 183 days a year in Uruguay or invest at least 12.5 million UI in real estate. The indefinite 7% option closed to newcomers at the end of 2025.
Sources
- gub.uy: Hoja de Identidad Provisoria
- gub.uy: Residencia legal permanente
- gub.uy: Residencia legal temporaria
- DGI: Causales de residencia fiscal
- Forvis Mazars: Régimen migratorio uruguayo para nómades digitales
- Forvis Mazars: Uruguay 2026, residencia fiscal e inversores
- RSM Uruguay: Tax holiday regulation, Decree 188/026
- Vialto Partners: Uruguay National Budget Law 2025-2029 brings tax changes
- EY Global Tax News: Uruguay suspends withholdings on foreign-source income
This is general information from the Nomad Forums team, not immigration, tax or legal advice. Rules change; check the official source or a qualified adviser before applying.
Over to you: If you’ve applied for Uruguayan permanent residence recently, how long did it take from online filing to interview to cédula? And has anyone become tax resident in 2026 under the new holiday, and how did you document the 183 days?