Uruguay
Uruguay Mercosur residence
First stay: 2 yrs
Mercosur residence agreement (Mercosur and associated-state nationals)
First checked against official sources on Change log
Key facts
Mercosur residence is a long-stay route for Uruguay. You can work locally. Checked 2026-10-10 against the official source.
- First stay
- 2 yrs
Why this route may not fit
Check this before you apply.
- Only for passports from 11 countries
What you'll need
Who can apply1
- The applicant is a national of Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname or Guyana.
What you must show2
- The fee is 557.30 UI for temporary or permanent residence, plus 55.70 UI for the migration certificate.
- Permanent residences for Brazilian and Paraguayan nationals are free of charge under reciprocity.
Documents3
- A valid identity document, a passport-size photo and a birth certificate, or a naturalisation certificate held for 5 years or more.
- A criminal record certificate from the country lived in for over 6 months in the last 5 years.
- A valid vaccination certificate issued in Uruguay and a valid health card.
Steps1
- Start the application online with a gub.uy account, pay the fee, then attend the appointment with the original documents.
After you arrive2
- Temporary Mercosur residence lasts 2 years and can be renewed once for the same period, requested within 90 days before expiry.
- Permanent Mercosur residence is also offered to the same nationalities as a separate procedure.
What happens at day 183
How Uruguay decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
2 years at first, renewable
- 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
Full official text
Nationals of Mercosur and associated states can get a 2-year temporary residence in Uruguay, or apply directly for permanent residence. 1 2 3
Requirements
- The applicant is a national of Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname or Guyana. 1
- The fee is 557.30 UI for temporary or permanent residence, plus 55.70 UI for the migration certificate. 1 2
- Permanent residences for Brazilian and Paraguayan nationals are free of charge under reciprocity. 2
- A valid identity document, a passport-size photo and a birth certificate, or a naturalisation certificate held for 5 years or more. 1
- A criminal record certificate from the country lived in for over 6 months in the last 5 years. 1
- A valid vaccination certificate issued in Uruguay and a valid health card. 1
- Start the application online with a gub.uy account, pay the fee, then attend the appointment with the original documents. 2
- Temporary Mercosur residence lasts 2 years and can be renewed once for the same period, requested within 90 days before expiry. 1
- Permanent Mercosur residence is also offered to the same nationalities as a separate procedure. 2
Stay
- Temporary residence of 2 years, renewable once for 2 more; permanent residence also available.
- Initial permitted stay: 24 months.
- Renewable, subject to the conditions in force at renewal.
- Temporary residence up to 24 months: Renewable once for the same period.
- Permanent residence: Separate Mercosur permanent residence application.
Nationality
Nationals of Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname and Guyana. Open to: Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname, Guyana.
Work
Residents under the agreement can work and carry out any lawful activity on the same terms as Uruguayan nationals.
Family
Family members who are not nationals of a Mercosur state get a residence of the same validity as the main holder.
Official sources
- Residencia Legal - Temporaria Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
- Residencia Legal - Permanente Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
- Circulación de personas · MERCOSUR · checked 2026-10-10
Mercosur residence and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Mercosur residence | – | 2 yr, renewable | Yes |
| Free movement by treaty | – | – | – |
| 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 Mercosur residence?
Temporary residence of 2 years, renewable once for 2 more; permanent residence also available.
Can I work on the Mercosur residence?
Yes. Residents under the agreement can work and carry out any lawful activity on the same terms as Uruguayan nationals.
Can I bring my family on the Mercosur residence?
Family members who are not nationals of a Mercosur state get a residence of the same validity as the main holder.
Who can apply for the Mercosur residence?
Nationals of Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname and Guyana. Open to: Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname, Guyana.
Is there a tax break for Mercosur residence 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 3 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.
- Residencia Legal - Temporaria Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
- Residencia Legal - Permanente Mercosur · Dirección Nacional de Migración, Uruguay (gub.uy) · checked 2026-10-10
- Circulación de personas · MERCOSUR · 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.