Uruguay · Spouse visas
Uruguay Spouse of a citizen
Permanent Legal Residence by Uruguayan Family Link (spouse or concubino/a of a Uruguayan)
First checked against official sources on Change log
Key facts
Spouse of a citizen is a spouse visas 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 557.3Residence fee in Unidades Indexadas; exempt for Paraguayan and Brazilian nationals under reciprocity.
- UYI 55.7Migration certificate sent to the identity registry for the identity card.
CitizenshipGeneral rule: 3 years of residence
Legal citizenship needs 3 years of habitual residence for people with a family established in Uruguay who have capital, property or a profession (5 years otherwise).
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 apply1
- Married to, or in a registered concubinato with, a Uruguayan national.
What you must show1
- Residence fee of 557.30 UI and migration certificate of 55.70 UI.
Documents4
- Passport-size photo and own identity document, plus the Uruguayan relative's identity document or passport.
- Marriage certificate less than 1 year old, apostilled or legalised, or a registered concubinato judgment under Law 18.246.
- National criminal record certificate from every country lived in over 6 months in the last 5 years.
- Valid vaccination certificate from a Uruguayan vaccination centre under Decree 136/2018.
Steps2
- Book an appointment and start the application online or in person at the Dirección Nacional de Migración.
- Applicants who do not speak Spanish must attend the hearing with an interpreter.
After you arrive1
- While the application is pending, a re-entry permit of 225.60 UI is paid each time the applicant leaves the country.
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
Marriage certificate less than 1 year old, apostilled or legalised, or a registered concubinato judgment under Law 18.246
- Police certificate and civil documents
Marriage certificate less than 1 year old, apostilled or legalised, or a registered concubinato judgment under Law 18.246
Taken from this route's requirements above. The authority's own list is the one that counts.
Full official text
For the foreign spouse or concubino/concubina of a Uruguayan national. It gives permanent legal residence and the Uruguayan identity card. 1
What you must show and pay
- A fee of UYI 557.3 · Residence fee in Unidades Indexadas; exempt for Paraguayan and Brazilian nationals under reciprocity. 1
- A fee of UYI 55.7 · Migration certificate sent to the identity registry for the identity card. 1
Requirements
- Married to, or in a registered concubinato with, a Uruguayan national. 1
- Residence fee of 557.30 UI and migration certificate of 55.70 UI. 1
- Passport-size photo and own identity document, plus the Uruguayan relative's identity document or passport. 1
- Marriage certificate less than 1 year old, apostilled or legalised, or a registered concubinato judgment under Law 18.246. 1
- National criminal record certificate from every country lived in over 6 months in the last 5 years. 1
- Valid vaccination certificate from a Uruguayan vaccination centre under Decree 136/2018. 1
- Book an appointment and start the application online or in person at the Dirección Nacional de Migración. 1
- Applicants who do not speak Spanish must attend the hearing with an interpreter. 1
- While the application is pending, a re-entry permit of 225.60 UI is paid each time the applicant leaves the country. 1
Stay
- Permanent legal residence.
Family
Children and siblings of a Uruguayan can also apply under the same permanent-by-family-link category.
Official sources
- Residencia Legal - Permanente por vínculo uruguayo · Ministerio del Interior - Dirección Nacional de Migración (gub.uy) · checked 2026-10-11
- Constitución de la República Oriental del Uruguay, art. 75 · Centro de Información Oficial (IMPO), Uruguay · checked 2026-10-11
Spouse of a citizen and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Spouse of a citizen | – | – | – |
| Spouse of a citizen Mexico | – | 2 yr, renewable | Limited |
| Partner of a citizen Colombia | – | – | Yes |
| Spouse of a citizen Costa Rica | – | 1 yr, renewable | Limited |
| Spouse of a resident Brazil | – | – | Yes |
Questions people ask
How much money do I need for the Spouse of a citizen?
A fee of UYI 557.3. Residence fee in Unidades Indexadas; exempt for Paraguayan and Brazilian nationals under reciprocity. A fee of UYI 55.7. Migration certificate sent to the identity registry for the identity card.
How long can I stay on the Spouse of a citizen?
Permanent legal residence.
Can I bring my family on the Spouse of a citizen?
Children and siblings of a Uruguayan can also apply under the same permanent-by-family-link category.
Is there a tax break for Spouse of a citizen 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
Spouse and partner 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 por vínculo uruguayo · Ministerio del Interior - Dirección Nacional de Migración (gub.uy) · checked 2026-10-11
- 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.