Uruguay
Uruguay Free movement by treaty
Brazil-Uruguay agreement on permanent residence (Brazilian nationals)
First checked against official sources on Change log
Key facts
Free movement by treaty is a long-stay route for Uruguay. Checked 2026-10-10 against the official source.
Why this route may not fit
Check this before you apply.
- Only for passports from Brazil
What you'll need
Who can apply1
- The applicant is a Brazilian national.
What you must show1
- Permanent residence for Brazilian nationals is free of charge under reciprocity.
Documents3
- A valid passport, identity card, border document or nationality certificate issued by the consulate.
- A certificate or sworn declaration of no criminal record in the origin country and places lived in over the last 5 years.
- A sworn declaration of no international criminal or police record.
Steps1
- Apply to a Uruguayan diplomatic mission or to the National Migration Directorate in Uruguay; no translation or legalisation is needed.
After you arrive1
- No prior period of temporary residence is required; the residence granted is permanent.
What happens at day 183
How Uruguay decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
- More than 183 days in a calendar yearIndividuals are tax resident if present more than 183 days in the calendar year, or if the main base of activities or economic or vital interests is in Uruguay.
- Foreign-source income
New residents, 11 years
A person who becomes Uruguayan tax resident on or after 1 January 2026 may elect to be taxed as a non-resident (IRNR) on foreign-source capital income and gains for the year of the change of residence plus the next 10 fiscal years, once only; afterwards two IRPF options run for up to 20 further fiscal years.
- Special regime
Pre-2026 new-resident options on foreign capital income: IRNR tax holiday or 7% IRPF · 7% tax
People who became Uruguayan tax residents from 2020 to 2025 could choose, once and only until 31 December 2025, to pay the non-resident tax (IRNR) for the year of the change and the next ten fiscal years, so foreign-source capital income pays no Uruguayan tax in that time, or the personal income tax (IRPF) at 7% with no time limit instead of 12%.
All tax rules for Uruguay Tax records checked
What you need to arrange
- Certified translation
Apply to a Uruguayan diplomatic mission or to the National Migration Directorate in Uruguay
- Police certificate and civil documents
A certificate or sworn declaration of no criminal record in the origin country and places lived in over the last 5 years
Taken from this route's requirements above. The authority's own list is the one that counts.
Full official text
Brazilian nationals can be granted permanent residence in Uruguay directly, without a prior temporary residence, under the 2013 Brazil-Uruguay agreement. 1 2
Requirements
- The applicant is a Brazilian national. 1
- Permanent residence for Brazilian nationals is free of charge under reciprocity. 2
- A valid passport, identity card, border document or nationality certificate issued by the consulate. 1
- A certificate or sworn declaration of no criminal record in the origin country and places lived in over the last 5 years. 1
- A sworn declaration of no international criminal or police record. 1
- Apply to a Uruguayan diplomatic mission or to the National Migration Directorate in Uruguay; no translation or legalisation is needed. 1
- No prior period of temporary residence is required; the residence granted is permanent. 1
Stay
- Permanent residence with no time limit.
Nationality
Brazilian nationals. Open to: Brazil.
Work
Holders can carry out any activity on the same terms as Uruguayan nationals.
Official sources
- Decreto 9.089/2017 - Acordo Brasil-Uruguai sobre Residência Permanente · Presidência da República, Brasil · checked 2026-10-10
- Residencia Legal - Permanente Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
Free movement by treaty and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Free movement by treaty | – | – | – |
| Mercosur residence | – | 2 yr, renewable | Yes |
| Visa-free stay Mexico | – | 6 mo | No |
| Andean free movement Colombia | – | 2 yr | Yes |
| Free movement by treaty Brazil | – | – | – |
Questions people ask
How long can I stay on the Free movement by treaty?
Permanent residence with no time limit.
Can I work on the Free movement by treaty?
Holders can carry out any activity on the same terms as Uruguayan nationals.
Who can apply for the Free movement by treaty?
Brazilian nationals. Open to: Brazil.
Is there a tax break for Free movement by treaty holders in Uruguay?
Pre-2026 new-resident options on foreign capital income: IRNR tax holiday or 7% IRPF (closed to new choices since 31 December 2025): People who became Uruguayan tax residents from 2020 to 2025 could choose, once and only until 31 December 2025, to pay the non-resident tax (IRNR) for the year of the change and the next ten fiscal years, so foreign-source capital income pays no Uruguayan tax in that time, or the personal income tax (IRPF) at 7% with no time limit instead of 12%. It's separate from the visa and has its own conditions.
Tax
Special regime
Pre-2026 new-resident options on foreign capital income: IRNR tax holiday or 7% IRPF (closed to new choices since 31 December 2025)
7% tax
Details
People who became Uruguayan tax residents from 2020 to 2025 could choose, once and only until 31 December 2025, to pay the non-resident tax (IRNR) for the year of the change and the next ten fiscal years, so foreign-source capital income pays no Uruguayan tax in that time, or the personal income tax (IRPF) at 7% with no time limit instead of 12%. Those who chose keep the option; people who become resident from 1 January 2026 fall under the impatriate regime (art. 24-BIS) instead, which has no 7% option.
Taxed on
Foreign-source movable capital income (interest, dividends and similar) from non-resident entities; other income such as employment income remains under IRPF category II.
Who it applies to
- Became a tax resident in fiscal years 2020 to 2025 and made the choice by 31 December 2025 (art. 24 as amended by Ley 20.446 art. 649: the option could be made once and until 31 December 2025).
- Declared no prior use of the option and that no residence ground applied in the immediately preceding fiscal year.
- Option exercised once, by form 0306 filed with the DGI.
- Extending the pre-2020 option to 10 years needs real estate in Uruguay worth more than 3,500,000 indexed units (UI), bought on or after 22 Jan 2021.
Exclusions
- Not open to people who become tax resident on or after 1 January 2026.
- Applies only to foreign-source movable capital income.
- Employment and other income remain taxable under IRPF.
- For residents from before 2020 the earlier option (5 years +1) can be extended to 10 years if the person holds Uruguayan real estate above 3,500,000 indexed units bought on or after 22 Jan 2021 and spends at least 60 days a year in Uruguay.
Days in the country
- More than 183 days in calendar year · Individuals are tax resident if present more than 183 days in the calendar year, or if the main base of activities or economic or vital interests is in Uruguay.
Tax residence
Tax residence rests on the 183-day or centre-of-interests tests; the option was made once on becoming a resident, no later than 31 December 2025.
Visas
Tax regime is independent of the residence category; it is closed to new entrants from 2026.
Other taxes
Option form 0306; VAT, social security and employment income taxes not covered.
Checked against official sources on Change log
Similar visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-10 against 2 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Decreto 9.089/2017 - Acordo Brasil-Uruguai sobre Residência Permanente · Presidência da República, Brasil · checked 2026-10-10
- Residencia Legal - Permanente Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.