Living in Uruguay: four criteria for tax residency, including a property threshold

The guide from the DGI, the Uruguayan tax authority, presents four criteria for establishing an individual's tax residency: more than 183 days in the calendar year, the principal residence or base of activities, the base of economic interests, and the center of vital interests. The third criterion is unique: a property with more than 3,500,000 indexed units (UI), acquired on or after July 1, 2020, fulfills one of the conditions of this criterion with 60 days of occupancy. The guide does not specify whether a single criterion is sufficient; this question remains open (see below). This page addresses these criteria, a simplified fixed-amount tax regime, social security contributions, and entry into the country. It does not provide the income tax scale, the wealth tax, or information on local savings products, as these points could not be obtained from the official source.

The four criteria of the DGI guide

The DGI's guide on the tax residency certificate (for natural persons), dated December 12, 2023, states that residency "may be granted according to the following criteria." The guide does not specify whether only one of these criteria is sufficient. It refers to Article 2 of Title 7 of the 2023 Ordinary Text, which we were unable to obtain: the question "is only one criterion sufficient?" remains open.

The guide cites Decree 148/007, Article 5 bis, and Texto Ordenado 2023. It does not contain any processing time or cost.

Criterion II: What the taxpayer must declare

For the core business or business activities, the guide requires a notarized or accounting certificate of total income. This is supplemented by a taxpayer declaration, with notarized signature, specifying four points: the taxpayer has no income other than that stated in the certificate; income from other countries is less than that from Uruguayan sources, country by country; Uruguayan income is not solely comprised of pure capital gains; and the information provided corresponds to the requested years.

Criterion III: Thresholds in indexed units

The criterion is assessed on December 31st of each year. Therefore, the certificate is only issued for a completed year. The guide distinguishes four situations.

The investment conditions for criterion III are alternative: Decree 148/007, Article 5 bis, refers to "alguno de estos supuestos" (some of these conditions). The required documents are a notarized certificate (price, date, and origin of acquisition) and, for condition b), the arrival certificate from the Dirección Nacional de Migración (National Migration Directorate). We are not converting these amounts into euros: the value of the UI (Individual Unit) could not be determined at the source.

A simplified, fixed-amount tax regime for foreign income

The DGI guide "IRPF: rentas del exterior" (Personal Income Tax: Income from Outside), dated October 15, 2026, describes a simplified tax regime: a fixed annual amount of 1,875,000 IU for Category I Personal Income Tax, due in January (Article 44 quaterdecies of Decree 148/007). Taxpayers have the option to pay the entire amount in January. This option is exercised through the annual Category I Personal Income Tax return (form 1101), which the DGI website indicates is not yet available. The same website mentions a payment deadline of October 19, 2026, for 2026: the January deadline therefore does not encompass all dates, and each deadline must be verified at source.

On October 9, 2026, the DGI (General Directorate of Taxes) published a news item entitled "IRPF: Fixed amount payment for income generated abroad and expatriates," which refers to Resolution No. 2294/2026 of October 8, 2026. This resolution amends Resolutions No. 1517/2026 and No. 2158/2026. Neither the guide nor the news item specifies who can opt for this regime, nor under what conditions. Read the resolutions before considering this regime. The guide itself is inconsistent regarding the UI (Individual Income Tax) listing date: do not use any amount in euros without having it verified.

Apply for a tax residency certificate

The application is made using form 5202, either online with your digital identity or in person. It requires the creation of an electronic address (DOMEL), as per Decree 93/2018. The guide page mentions version v07 of the form's instructions, while the text cites v06: please verify the current version.

Social security: a mixed system

The Cleiss describes a mixed system, with a public pay-as-you-go scheme managed by the BPS and a private funded scheme managed by the AFAP. As of October 1, 2025, contributions are 18.10 per 13 years for employees and from 19.525 to 40.125 per 13 years for employers, depending on the risks. The self-employed are covered by the public scheme: sickness 8 per 13 years, disability-old age-survivors 22.5 per 13 years, and retraining fund 0.10 per 13 years. They are not covered for unemployment or family benefits. The Cleiss fact sheets we consulted do not mention a bilateral agreement: check before setting up your business.

Enter and stay: 90 days without a visa

France Diplomatie (page updated on 15/09/2026) indicates that a visa is not required for stays of up to 90 days, and that a valid passport is sufficient for entry. For stays exceeding 90 days, a visa must be obtained from the consular section of the Uruguayan Embassy in Paris, or, once in Uruguay, an extension of stay of up to 180 days can be obtained from the Dirección Nacional de Migraciones (National Directorate of Migration). The long-term residence permit is not described: please contact the Uruguayan authorities or the consulate for further information.

And what about France?

Becoming a resident of Uruguay does not mean you lose your French tax domicile as long as one of the criteria in Article 4 B of the French General Tax Code (CGI) is met: only one is necessary, and six months of residence is not an absolute requirement. No tax treaty separates the two residences: the BOFiP (Official Bulletin of Public Finances) list contains no entry for Uruguay. Our page on the absence of a tax treaty details the consequences.

A building with UI 4,200,000 and 65 days on site: a numerical example (fictitious profile)

Situation. A Frenchman, fictitious profile, acquired a building in Uruguay in March 2022 worth UI 4,200,000. He spends 65 days there in the calendar year.

Issue. He has not reached 183 days and believes he cannot be considered a resident according to the DGI (French tax authorities).

Strategy. He compares his situation to the thresholds of the guide: 183 days, UI 15,000,000, then UI 3,500,000 with acquisition from 01/07/2020 and 60 days of presence.

Result. He is 118 days below the 183-day threshold and has a UI of 10,800,000 under condition a). Condition b) is met: UI value exceeding the threshold by 700,000, acquisition after July 1, 2020, and presence exceeding 60 days by at least 5. This profile therefore fulfills one condition of criterion III; the page does not state whether this is sufficient to establish residency. This calculation does not determine his domicile in France or the tax treatment of his income in Uruguay. The figures are fictitious.

What changes depending on your situation

• The number of days spent in Uruguay during the calendar year, and the date of acquisition of your property.
• The value of your building or your investment in UI as of December 31st.
• Your status: employee or self-employed, for contributions.
• Your links with France: home, work, economic interests.
• Uruguayan income tax law, which this page does not cover: have it validated with a local professional.

These elements are examined on a case-by-case basis. No tax result can be announced without this examination.