Uruguay: 60 days with a property investment (tax)
At least 60 days in Uruguay in a calendar year
About This Rule
Uruguay considers the base of your economic interests to be in the country, which makes you tax resident, if you have a real estate investment there worth more than 3,500,000 UI made from 1 July 2020 and you are physically present at least 60 days in the calendar year. Every day with physical presence counts, whatever time you arrive or leave, but not days spent only in transit between two other countries. Proof of tax residence in another country (its tax authority's certificate) overrides this; the app tracks the day count only.
Also Requires
- A real estate investment in Uruguay worth more than 3,500,000 UI, made from 1 July 2020
Sources
Reviewed September 30, 2026
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