Nomad Hub

UY · Taxes

Taxes and tax residence: Uruguay

For the DGI you are tax resident if you stay more than 183 days in Uruguay in a calendar year, or if the core of your activities or economic or vital interests is in the country; the latter is presumed if your spouse and minor children live there. With six months plus six, it is easy to pass 183 days in one year: keep track of your days.

Montevideo · Punta del Este · Colonia

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Nomad Hub editorial teamEditorial update: Next review: 11 November 2026

General guidance · not legal or tax advice

General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.

2026 tax edition. Check obligations and benefits for your year, profile and income categories.

More than 183 days makes you resident

For the DGI you are tax resident if you stay more than 183 days in Uruguay in a calendar year, or if the core of your activities or economic or vital interests is in the country; the latter is presumed if your spouse and minor children live there. With six months plus six, it is easy to pass 183 days in one year: keep track of your days.

Work done from Uruguay

Personal income tax applies to Uruguayan-source income, which the law defines as income from activities carried out in the country. The nomad decree exempts you from social security but says nothing about taxes, and remote work physically done in Uruguay may fall within that definition even if an entity abroad pays you. Check it with an adviser before staying most of the year.

Prepare your tax consultation

Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.

Things to keep in mind

These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.

  • Whether your remote work counts as Uruguayan-source income and under which tax (IRPF or IRNR).
  • The treaty between Uruguay and your country and how to avoid double taxation.

Talk to a professional

Tax advisers and gestorías

Tax residence and paperwork with a professional.

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Sources and scope

Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.