Residence & Immigration

Residence & Immigration

Our firm offers a wide variety of services related to immigration for large, medium-sized and small companies. Moreover, we provide guidance to individuals interested in applying for Uruguayan residence and citizenship.

We aid those interested in applying for permanent residence in Uruguay, as well as permanent residence for Mercosur nationals (member and associated states) and foreign nationals with family bonds with Uruguayan nationals, temporary residences, change of migration status, Uruguayan citizenship and all necessary paperwork in connection with immigration in accordance with the necessities and goals of each applicant. We help our clients throughout the immigration process, from relocation to the opening of a bank account and, if appropriate, securing necessary guarantees. We help satisfy our clients’ needs in an efficient and effective manner, optimizing time, expenses and minimizing eventual liabilities.

In addition, we conduct all necessary steps for securing fiscal residence in Uruguay.


As a first benefit, all those entitled to fiscal residence in Uruguay are granted a tax exemption for a five-year term (a bill pending in Parliament extends this term to ten years) during which they are not required to pay the income tax on taxable income of an international nature.

In connection with companies settling in Uruguay, there are several advantages, for Uruguay is governed by a territorial income taxation system, by which neither income obtained abroad nor assets owned abroad is taxable.

Additionally, free movement of goods and capital and free currency exchange are granted, there is no withtholding tax on exports and there are exemptions on investments under certain circumstances.


For obtaining fiscal residence in Uruguay, you must fulfill one of the following four criteria:

  • You must remain in Uruguay for over 183 days during the calendar year. Occasional absences are to be considered for the purspose of this count. Occasional absences are those that do not exceed 30 calendar days, unless the taxpayer provides evidence of fiscal residence in another country.
  • Relocation to Uruguay of main family members (spouse and minor children) or the base of activities or economic/life interests.
  • Real estate investment for over 3,500,000 Indexed Units (approx. USD 380,000), made after July 1, 2020, together with effective physical presence for at least 60 days in Uruguayan territory during the calendar year.
  • Direct or indirect investment in a company for over 15,000,000 IU (approx. USD 1,600,000), made after 01-Jul-2020; this investment must create at least 15 new direct, full-time jobs with employee status during the calendar year.

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