Régimen para nuevos residentes fiscales (Tax Holiday) – Ley 19.904
Up to 11 years with no Uruguayan tax on your foreign investment income.
Record checked Oct 21, 2026 · official source confirmed 14 Nov, 06:01 UTC
Summary
Under Law 19.904 (Sept 2020), people who become Uruguayan tax residents can opt out of tax on foreign-source passive (capital) income for the year they arrive plus the next 10 years. The alternative is a permanent reduced 7% IRPF rate on foreign dividends and interest.
Dream spread
Up to 11 years with no Uruguayan tax on your foreign investment income.
Relocation reality check
Covers foreign passive income (dividends, interest), not Uruguayan-source or employment income. The option is exercised once by sworn declaration to the DGI and cannot be changed. Residents from before 2020 extending the holiday must invest more than 3.5M UI in Uruguayan property and spend 60+ days a year in the country.
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Eligibility
Individuals who newly become Uruguayan tax residents, through 183+ days of presence or qualifying investment and centre-of-interests routes.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 132 months (about 11 years)
- Property purchase
- Not required
- Tax
- Choice of IRNR treatment (foreign passive income exempt) for year of arrival + 10 years, or IRPF at 7% instead of 12% on foreign capital income with no time limit.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
- Visa & consular fees$500
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
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Communities being curated — start with r/expats meanwhile
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Life abroad, country comparisons, honest post-move retrospectives.
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“Ley 19.904 (18/09/2020): IRNR option for the change-of-residency year plus the 10 following fiscal years, or IRPF at 7% instead of 12% (per RSM summary).”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.