{"id":"uruguay-rbi","name":"Uruguay Residence","type":"RBI","status":"operational","country":"Uruguay","country_code":"UY","url":"https://www.mirabelloconsultancy.com/immigration/uruguay-residency-retirement","min_investment":{"amount":null,"currency":"USD","route":"Residence by income/solvency (no fixed minimum); tax-residency via investment thresholds"},"qualification_basis":"financial_means","investment_routes":[{"name":"Legal / Permanent Residence by Income & Solvency","type":"income / no fixed investment","min":null},{"name":"Tax Residency — Real Estate (standard threshold)","type":"tax-residency trigger (real estate)","min":2400000,"currency":"USD","amount_local":"15,000,000 Indexed Units (UI)","local_amount":15000000,"amount_usd":2400000},{"name":"Tax Residency — Real Estate (2026 tax-holiday threshold)","type":"tax-residency trigger (real estate) + tax holiday","min":2000000,"currency":"USD","amount_local":"12,500,000 Indexed Units (UI)","local_amount":12500000,"amount_usd":2000000},{"name":"Tax Residency — Investment Fund Contribution (2026 tax-holiday route)","type":"tax-residency trigger (capital contribution) + tax holiday","min":100000,"currency":"USD","amount_local":"625,000 Indexed Units (UI) per year","local_amount":625000,"amount_usd":100000},{"name":"Tax Residency — Promoted Investment Project","type":"tax-residency trigger (business)","min":7200000,"currency":"USD","amount_local":"45,000,000 Indexed Units (UI)","local_amount":45000000,"amount_usd":7200000},{"name":"Tax Residency — Company Investment with Job Creation","type":"tax-residency trigger (business + employment)","min":2400000,"currency":"USD","amount_local":"15,000,000 Indexed Units (UI)","local_amount":15000000,"amount_usd":2400000},{"name":"Tax Residency — 183 Days Physical Presence","type":"tax-residency trigger (presence — no investment)","min":null}],"family_pricing":{"model":"No per-applicant investment fee structure (no fixed investment). Family members are added to the residence application; each pays standard government/administrative fees only.","included_members":"Spouse / partner, financially dependent children, and dependent parents (unverified)","notes":"No CBI-style per-dependant surcharge; costs are administrative + legal fees. (unverified)"},"processing_time":null,"visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"For the citizenship clock, applicants are generally expected not to spend more than ~6 months/year abroad and to maintain genuine ties. (unverified)","tax_note":"wealth tax: Uruguay levies a net-worth tax (Impuesto al Patrimonio) on Uruguay-situated assets above thresholds. (unverified)","path_to_citizenship":"Naturalisation commonly cited at ~3 years (married applicants) / ~5 years (single applicants) of legal residence, counted from filing date, subject to physical-presence and good-conduct requirements. Uruguay generally permits holding another nationality (note constitutional 'nationality' vs 'citizenship' nuance). (unverified)","highlights":["No fixed income minimum for legal residence","Foreign capital income taxed at 12%, or an 11-year holiday for qualifying new tax residents"],"atomic_answer":"Uruguay grants legal residence on proof of regular income, with no fixed minimum amount. Tax residency is separate: new tax residents can choose an 11-year holiday on foreign passive income (the year of the choice plus 10) by buying real estate worth over 12,500,000 UI or investing 625,000 UI a year in funds; otherwise foreign capital income is taxed at 12%.","fees":{"due_diligence":null,"processing":null,"interview":null,"certificate":null,"application_main":null,"application_dependent":null,"notes":"Uruguay does not levy CBI-style contribution/processing fees; costs are modest administrative fees (DNM amounts above in Indexed Units, verified 2026-10-03) plus professional/legal fees. (unverified)","other":{"legal_residence_application":"557.30 UI — permanent legal residence (Brazilian and Paraguayan nationals exempt) (https://www.gub.uy/tramites/residencia-legal-permanente, verified 2026-10-03)","national_id_cedula":"55.70 UI — migration certificate for the ID card (cédula) (https://www.gub.uy/tramites/residencia-legal-permanente, verified 2026-10-03); the DNIC cédula issuance charge itself is separate (unverified)","re_entry_permit":"225.60 UI (https://www.gub.uy/tramites/residencia-legal-permanente, verified 2026-10-03)","tax_residence_certificate_dgi":null,"notes":"Uruguay does not levy CBI-style contribution/processing fees; costs are modest administrative fees (DNM amounts above in Indexed Units, verified 2026-10-03) plus professional/legal fees. (unverified)"}},"last_updated":"2026-06-04","data_freshness":{"verification_confidence":85,"last_verified":"2026-10-03","last_corroborated":"2026-10-01","fields_tracked":3,"stale_fields":0,"fields_with_homepage_only_source":1},"mirabello_index":{"composite":79.4,"rank_overall":null,"rank_in_type":null,"scores":{"path":100,"tax":55,"stability":65},"confidence":0.43},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":null,"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Uruguay legal residence on proof of means (rentiers, retirees, pensioners)","region":"Latin America","tags":["retirement","passive-income"],"income_requirement":{"amount":null,"currency":null,"period":"month","basis":"either","per_dependant":null,"no_fixed_threshold":true,"note":"No fixed minimum: the DNM asks for a notarial certificate stating the rentier, retiree or pensioner status, the type of income, the nominal monthly amount and how it is received in Uruguay. Sufficiency is assessed case by case."},"net_worth_or_deposit_option":null,"stay_requirement":{"days_per_year":null,"rule":null,"stated_by_official_source":false,"note":"No minimum-stay rule appears on the gub.uy trámite page for legal permanent residence (read 2026-10-08). That is not proof that none exists; confirm before relying on it."},"foreign_income_tax":{"treatment":"partial","label":"Partial: some foreign income is taxed and some is not; read the note.","note":"Source-based IRPF; foreign capital income (rendimientos de capital mobiliario del exterior) is normally in scope at 12%. New tax residents may opt for IRNR on that income for the year the option is made plus the 10 following fiscal years (11 in total), under Título 7 art. 24-BIS T.O. 2023 as amended by Ley 20.446 art. 648. For residence acquired from 1 Jan 2026 the option needs urban real estate above 12,500,000 UI acquired from 1 Jan 2026, or at least 625,000 UI a year into qualifying investment funds; no investment is needed in years when the physical-presence test of Título 7 art. 2 literal A is met. After the holiday: 50% of the rate for 5 years (real estate above 6,250,000 UI or the same fund contribution), or a fixed 1,250,000 UI a year (up to 20 years) with a capital contribution above 45,000,000 UI in a company (Decreto 188/2026 art. 5 SEPTIES). Pre-2026 entrants: IRNR 10+1 or IRPF at 7% (DGI).","source":"https://www.impo.com.uy/bases/decretos-originales/188-2026","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"Legal permanent residence directly, on proof of sufficient regular income (no fixed floor).","path_to_citizenship":null,"official_source":"https://www.gub.uy/tramites/residencia-legal-permanente","legal_basis":null,"as_of":"2026-10-08"},"region":null,"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS certified)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-08T16:34:28.879Z","foreign_income_tax":"partial","government_fees":"see schedule","programme_status":"no immigration threshold; marketed figures are tax-residency triggers in UI","tax":"wealth tax: Uruguay levies a net-worth tax (Impuesto al Patrimonio) on Uruguay-situated assets above thresholds. (unverified)","claims_provenance":{"foreign_income_tax":{"source_url":"https://www.impo.com.uy/bases/decretos-originales/188-2026","source_tier":"official","verified_at":"2026-10-08","confidence":92,"review_due_at":"2027-01-06"},"government_fees":{"source_url":"https://migracion.minterior.gub.uy","source_tier":"official","verified_at":"2026-06-04","confidence":65,"review_due_at":"2026-09-02"},"path_to_citizenship":{"source_url":"https://migracion.minterior.gub.uy","source_tier":"official","verified_at":"2026-06-04","confidence":70,"review_due_at":"2026-09-02"},"programme_status":{"source_url":"https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/causales-residencia-fiscal","source_tier":"official","verified_at":"2026-09-18","confidence":92,"review_due_at":"2026-12-17"},"tax":{"source_url":"https://migracion.minterior.gub.uy","source_tier":"official","verified_at":"2026-06-04","confidence":70,"review_due_at":"2026-09-02"}}}