Uruguay · Business / Startup
Uruguay Self-employed residence
Residencia legal permanente — trabajador independiente, empresario o accionista
First checked against official sources on Change log
Key facts
Self-employed residence is a business / startup route for Uruguay. Checked 2026-10-11 against the official source.
- Government fees
- UYI 557 · UYI 55.7
Cost, time and long term
Government feesUYI 557 · UYI 55.7
- UYI 557.3Permanent legal residence application, in Indexed Units; Brazilian and Paraguayan nationals are exempt.
- UYI 55.7Migration certificate for the identity card, once residence is granted.
CitizenshipGeneral rule: 5 years of residence
Legal citizenship needs 5 years of habitual residence in Uruguay, or 3 years if you have a family established in the country and capital, property or a profession.
Where to applyInside the country
Start the application online, then attend the in-person appointment at the migration office in Uruguay.
What you'll need
Who can apply2
- Any foreign national who intends to reside permanently in Uruguay can apply.
- Self-employed workers, business owners and company shareholders qualify by showing their status and monthly income.
What you must show1
- Monthly nominal income from the activity must be sufficient for the applicant's maintenance.
Documents4
- Self-employed applicants provide a notarial income certificate or an accountant's certificate of monthly income.
- A notarial company certificate covers legal personality, BPS and DGI registration, activity, addresses and start date.
- Adults provide legalised national criminal record certificates from the home country and any country lived in 6+ months in the last five years.
- A current health card is required.
Steps1
- Applications start online with a gub.uy user or other electronic ID, with documents attached as PDF.
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
Adults provide legalised national criminal record certificates from the home country and any country lived in 6+ months in the last five years
- Police certificate and civil documents
Adults provide legalised national criminal record certificates from the home country and any country lived in 6+ months in the last five years
Taken from this route's requirements above. The authority's own list is the one that counts.
Full official text
Permanent residence for sole traders, company owners and shareholders who earn a monthly income from their activity in Uruguay. 1
What you must show and pay
- A fee of UYI 557.3 · Permanent legal residence application, in Indexed Units; Brazilian and Paraguayan nationals are exempt. 1
- A fee of UYI 55.7 · Migration certificate for the identity card, once residence is granted. 1
Requirements
- Any foreign national who intends to reside permanently in Uruguay can apply. 1
- Self-employed workers, business owners and company shareholders qualify by showing their status and monthly income. 1
- Monthly nominal income from the activity must be sufficient for the applicant's maintenance. 1
- Self-employed applicants provide a notarial income certificate or an accountant's certificate of monthly income. 1
- A notarial company certificate covers legal personality, BPS and DGI registration, activity, addresses and start date. 1
- Adults provide legalised national criminal record certificates from the home country and any country lived in 6+ months in the last five years. 1
- A current health card is required. 1
- Applications start online with a gub.uy user or other electronic ID, with documents attached as PDF. 1
Stay
- Permanent residence.
Nationality
No nationality restriction; Mercosur nationals have a separate permanent route.
Work
Work in the own business.
Family
Family with a Uruguayan or qualifying link can apply for permanent residence by family tie; minors need parental authorisation.
Official sources
- Residencia Legal — Permanente · Ministerio del Interior — Dirección Nacional de Migración · checked 2026-10-10
- Constitución de la República Oriental del Uruguay, art. 75 · Centro de Información Oficial (IMPO), Uruguay · checked 2026-10-11
Self-employed residence and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Self-employed residence | – | – | – |
| Freelance professional M Colombia | Needs income of COP 8.8M+ a month ≈ $2,740 | 3 yr | Limited |
| BC Entrepreneur · Base Canada | Needs an investment of CAD 200k+ ≈ $140k | – | – |
| E-1 Treaty Trader United States | – | 2 yr, renewable | Limited |
| Professional / tech visa Ecuador | – | 2 yr, renewable | – |
Questions people ask
How much money do I need for the Self-employed residence?
A fee of UYI 557.3. Permanent legal residence application, in Indexed Units; Brazilian and Paraguayan nationals are exempt. A fee of UYI 55.7. Migration certificate for the identity card, once residence is granted.
How long can I stay on the Self-employed residence?
Permanent residence.
Can I work on the Self-employed residence?
Work in the own business.
Can I bring my family on the Self-employed residence?
Family with a Uruguayan or qualifying link can apply for permanent residence by family tie; minors need parental authorisation.
Is there a tax break for Self-employed 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
More in Uruguay
Business / startup 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 2026-10-11 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.
- Residencia Legal — Permanente · Ministerio del Interior — Dirección Nacional de Migración · checked 2026-10-10
- Constitución de la República Oriental del Uruguay, art. 75 · Centro de Información Oficial (IMPO), Uruguay · checked 2026-10-11
Tracked since 2026-10-10. 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.