Countries › Uruguay › Guide › 8. Immigration › Residence and work rights for foreigners in Uruguay: permanent, temporary and Mercosur residence, short stays, remote workers, tax residence and the 2026 impatriate regime

Residence and work rights for foreigners in Uruguay: permanent, temporary and Mercosur residence, short stays, remote workers, tax residence and the 2026 impatriate regime

Argentina. For full detail on Argentina, go to The Argentine Thread.

Last verified: 2026-10-27 · Status: Changing

Uruguay has no separate work permit: a foreigner admitted as a permanent or temporary resident may work as an employee or on their own account on the same terms as nationals, while visitors (non residents) may not take local work, and employers may not hire anyone in irregular status. Permanent residence is open to anyone who shows a clean record, means of living and a health and vaccination check, and is granted by right, on proof of nationality plus criminal record and vaccination checks, to Mercosur and associated state nationals and to close relatives of Uruguayans, for a fee of UI 557.30 (about UYU 3,722 or US$93); temporary residence covers workers, professionals, executives and entrepreneurs for up to two years, renewable to four. Immigration residence and tax residence are separate tests: tax residence turns on 183 days of presence or the center of economic interests, and from 1 January 2026 new tax residents may elect, under the impatriate regime, to be taxed as non residents on foreign dividends and interest for the arrival year and ten more years, which keeps that income outside Uruguayan tax because IRNR reaches only Uruguayan source income.

USD figures use UYU 40.214 per US dollar (BCU quotation for DLS. USA BILLETE, 26 October 2026) and UI amounts use UYU 6.6780 per Unidad Indexada (BCU, 26 October 2026), both retrieved from the BCU quotations service on 27 October 2026; conversions are for orientation only and UI fees move with the index.

Key facts

Separate work permit required for residents	No: permanent and temporary residents may work as nationals do textLey Nº 18.250 art. 19, as of 2026-10-27 · in force
Permanent or temporary residence filing fee, per person	557.3 UIDNM procedure sheet (fee set in UI, adjusted every six months), as of 2026-10-27 · in force
Residence filing fee in US dollars (UI 6.6780, UYU 40.214, BCU 26 Oct 2026)	92.55 USDDNM procedure sheet, as of 2026-10-27 · in force
Migration certificate for the identity card	55.7 UIDNM procedure sheet, as of 2026-10-27 · in force
Re entry permit while residence is pending, per exit	225.6 UIDNM procedure sheet, as of 2026-10-27 · in force
Statutory decision term for Mercosur and family based permanent residence	90 business daysLey Nº 18.250 art. 33 (Ley Nº 20.075 art. 169), as of 2026-10-27 · in force
Temporary residence for workers, professionals and executives, initial and maximum term	2 years, renewable to 4 yearsDecreto Nº 394/009 art. 11 a), as of 2026-10-27 · in force
Non resident (tourist, business visitor) stay	90 days, renewable for 90 daysDecreto Nº 394/009 art. 13 a), as of 2026-10-27 · in force
Absence that ends permanent residence	more than 3 yearsDecreto Nº 394/009 art. 10, as of 2026-10-27 · in force
Provisional identity sheet for remote workers of foreign entities	180 days, renewable once daysDecreto Nº 394/009 art. 8 B (Decreto Nº 238/022), as of 2026-10-27 · in force
Days of presence that create individual tax residence	more than 183 daysT.O. 2023 Title 7 art. 2 A, as of 2026-10-27 · in force
Impatriate IRNR option on foreign capital income, years after arrival year	10 yearsT.O. 2023 Title 7 art. 24 BIS (Ley Nº 20.446 art. 648), as of 2026-10-27 · in force
Impatriate regime real estate investment threshold	12500000 UIT.O. 2023 Title 7 art. 24 BIS a), as of 2026-10-27 · in force
Post holiday fixed annual IRPF on foreign capital income (UI 1,250,000 with 183 days presence)	1875000 UIT.O. 2023 Title 7 art. 24 BIS ii, as of 2026-10-27 · in force
Residence years for legal citizenship with family in Uruguay (5 without)	3 yearsConstitución art. 75, as of 2026-10-27 · in force

The rule

1. Uruguay admits foreigners in two categories: non resident and resident, with residents either permanent or temporary. Work rights follow the category, not a separate permit: permanent residents may work as employees or self employed under the general labor law, and temporary residents may do the same for the period granted. Non residents (tourists, business visitors, invited professionals, crews, athletes and others) may not carry on any work outside their category. Migrants have equal treatment with nationals in employment and social security, every employer of foreign staff must apply the labor rules exactly as for nationals, and no employer may hire a foreigner who is in irregular migration status.
Cost to do it: No work permit fee exists; the cost is the residence filing itself (see the permanent and temporary residence rules).
Example: A Uruguayan SAS hiring a foreign engineer can register them with the BPS once they hold residence or a residence in process identity document; paying them under the table while they are on tourist entry breaches art. 20 and 22. / There is no per worker permit charge comparable to the work visa fees common elsewhere; the government fee is the UI 557.30 residence filing, about US$92.55.Ley Nº 18.250 (Migration Law), Art. 16, 18, 19, 20, 21, 22 and 31, 2008-01-06 official text · verified 2026-10-27

2. Permanent residence is for a foreigner who intends to settle for good and meets the legal conditions. The applicant files with the Dirección Nacional de Migración (DNM) or a Uruguayan consulate and must show: (a) a criminal record certificate from the country of origin or of residence in the last five years, legalized and translated, with no exclusion under art. 45 and 46 of the law (a person with a conviction must wait five years from serving the sentence); (b) means of living, namely a job offer with BPS registration, a sworn statement and BPS and DGI registration for the self employed, proof of a pension or rental income sufficient to live on, or the documents that prove business owner status; and (c) a health card. Permanent residence lasts indefinitely unless the conditions for admission lapse or the holder is absent from Uruguay for more than three years.
Cost to do it: DNM fee UI 557.30 (about UYU 3,722 or US$92.55) per person, plus UI 55.70 (about UYU 372 or US$9.25) for the migration certificate used to obtain the identity card, plus UI 225.60 (about UYU 1,507 or US$37.46) for a re entry permit each time the applicant leaves Uruguay before residence is granted; apostille, translation and notarial certificate costs are extra.
Example: A US national who moves to Montevideo with a local employment contract files online, pays UI 557.30 plus UI 55.70, about UYU 4,094 at UI 6.6780, and proves means of living with a notarial income certificate or BPS work history. / Government fees of about US$101.80 for the filing and certificate, plus about US$37.46 for each trip abroad while the file is pending.Ley Nº 18.250 art. 32; Decreto Nº 394/009 (regulation of the Migration Law), Ley 18.250 art. 32; Decreto 394/009 art. 4, 5 and 10, 2009-08-24 official text · verified 2026-10-27

3. Nationals of Mercosur member and associated states (the DNM lists Argentina, Brazil, Chile, Bolivia, Paraguay, Peru, Ecuador, Colombia, Venezuela, Suriname and Guyana) and spouses, partners, parents and siblings of Uruguayans are permanent residents by right, merely by proving nationality or the family link. They may apply to the Ministry of the Interior or a Uruguayan consulate, and the Ministry must decide within 90 business days. The regulation requires a valid identity document or passport, criminal records from countries of residence of more than six months in the last five years, a sworn statement of no international criminal or police record for adults, and the Uruguayan vaccination certificate; INTERPOL and the scientific police have 15 business days to report, after which the file proceeds. Mercosur nationals may also opt for temporary residence instead.
Cost to do it: UI 557.30 (about UYU 3,722 or US$92.55) per person plus the UI 55.70 certificate; under reciprocity, permanent residence for Brazilian and Paraguayan nationals is free of the filing fee.
Example: A Chilean manager and spouse transferring to a Uruguayan subsidiary pay UI 1,226 for two filings and certificates, about UYU 8,187. / About US$203.60 for the couple; a Brazilian couple pays only the certificate fees, about US$18.50.Ley Nº 18.250 art. 33 as worded by Ley Nº 20.075 art. 169; Decreto Nº 45/023, Ley 18.250 art. 33 and 34 (last paragraph); Decreto 45/023 art. 1, 2, 3, 4 and 8, 2022-10-20 official text · verified 2026-10-27 · changed: Ley Nº 20.075 of 20 October 2022 (art. 169) reworded art. 33 to let applications be filed with the Ministry of the Interior or consulates and to impose the 90 business day decision term; Decreto Nº 45/023 of 8 February 2023 moved these files from the Ministry of Foreign Affairs to the Ministry of the Interior and repealed Decreto Nº 312/015.

4. Temporary residence covers a foreigner entering to carry on an activity for a fixed term: migrant workers; scientists, researchers and academics; professionals, technicians and specialized staff; students, scholarship holders and interns; business people, entrepreneurs, directors, managers and consultants; journalists; athletes; artists and religious workers, plus their spouses, minor children and parents. Applicants show a criminal record certificate, the activity behind the application and a health card. Terms are up to two years, renewable to a maximum of four, for workers, academics, professionals, executives, journalists, athletes and religious workers; up to one year, renewable, for students and artists; family members get the same term as the principal. Temporary residents may leave and re enter freely while the term runs and may apply to change category before it expires.
Cost to do it: Same UI 557.30 filing fee, UI 55.70 certificate and UI 225.60 re entry permit; the DNM sheet asks workers for an employer letter showing pay at or above the national minimum wage (UYU 25,383 a month from 1 July 2026, about US$631).
Example: A foreign consultant on a two year project contract obtains temporary residence for up to two years and can renew once to four years in total, then apply for permanent residence before expiry. / Filing and certificate fees of about US$101.80 per person per filing.Ley Nº 18.250; Decreto Nº 394/009, Ley 18.250 art. 34, 35, 38 and 39; Decreto 394/009 art. 7 and 11, 2008-01-06 official text · verified 2026-10-27

5. Visitors in the non resident category (tourists, people invited by public or private entities for their profession, business people, performers, athletes and media professionals) receive 90 days, renewable for a further 90 days. A foreigner who files for temporary residence for less than 180 days obtains a Provisional Identity Sheet on proof of the activity and its end date, and since 2022 the same applies to people who work remotely from Uruguay for entities based abroad, without BPS registration; the sheet can be renewed once for another 180 days, after which the person must move to permanent or temporary residence.
Cost to do it: Not stated on the official procedure pages consulted; budget for the residence filing fee schedule above.
Example: A software developer employed by a US company can live in Uruguay for up to 360 days on two 180 day Provisional Identity Sheets without enrolling in the BPS, then must switch to a standard residence category to stay longer. / No Uruguayan payroll contributions arise under literal B, since BPS registration is not required.Decreto Nº 394/009 art. 8 as worded by Decreto Nº 238/022; Ley Nº 18.250 art. 36, Decreto 394/009 art. 8 and 13; Ley 18.250 art. 36, 2022-07-28 official text · verified 2026-10-27 · changed: Decreto Nº 238/022 of 28 July 2022 reworded art. 8 to add remote workers for foreign entities (literal B) to the short temporary residence route, without social security registration.

6. Tax residence is a separate test from migration status. An individual is a Uruguayan tax resident if present more than 183 days in a calendar year (sporadic absences count unless tax residence elsewhere is proven) or if the main nucleus or base of their activities or economic or vital interests is in Uruguay; a spouse and dependent minor children living in Uruguay create a rebuttable presumption of vital interests. Under the impatriate regime added by Ley Nº 20.446, people who become tax resident from 1 January 2026 and were not tax resident in the two prior years may elect, once, to pay the non resident tax (IRNR) instead of IRPF on foreign dividends, interest and related capital gains for the year of arrival and the following ten years, if they invest more than UI 12,500,000 in real estate, put at least UI 625,000 a year into funds that finance productive or innovation projects, or simply meet the 183 day presence test each year. Afterwards they may elect IRPF at half the rate for five years (with the fund condition or real estate above UI 6,250,000) or a fixed annual tax of UI 1,875,000 (UI 1,250,000 in years with 183 days of presence or with a direct investment above UI 45,000,000), renewable annually for up to twenty years. Because IRNR taxes only Uruguayan source income (Title 8 art. 1), the election in practice keeps foreign dividends and interest outside Uruguayan tax during the holiday. The older art. 24 holiday could only be elected until 31 December 2025.
Cost to do it: Investment thresholds at UI 6.6780: UI 12,500,000 is about UYU 83,475,000 (US$2,075,770); UI 625,000 a year is about UYU 4,173,750 (US$103,788); the fixed tax of UI 1,875,000 is about UYU 12,521,250 (US$311,365) and UI 1,250,000 is about UYU 8,347,500 (US$207,577).
Example: A new tax resident arriving in 2026 who spends more than 183 days a year in Uruguay can elect IRNR on foreign portfolio dividends and interest for 2026 to 2036; since IRNR applies only to Uruguayan source income, that foreign income is not taxed in Uruguay in those years, while Uruguayan source income and salary remain taxable. / US$100,000 of foreign dividends received in 2027 under the election bears no Uruguayan tax; from 2037 the person may choose IRPF at half the normal rate for five years or the fixed tax of UI 1,250,000 (about US$207,577) in years with 183 days of presence. Confirm the election and its regulation with a tax adviser before relying on it.Texto Ordenado 2023 (DGI), Title 7 (IRPF), art. 2 and art. 24 BIS added by Ley Nº 20.446 art. 648; art. 6 numeral 2 as reworded by Ley Nº 20.446 art. 653; T.O. 2023 Title 8 (IRNR) art. 1, T.O. 2023 Title 7 art. 2, 6, 24 and 24 BIS; Title 8 art. 1, 2025-12-16 official text · verified 2026-10-27 · changed: Ley Nº 20.446 of 16 December 2025 (published 8 January 2026) closed the art. 24 tax holiday to new elections after 31 December 2025 (art. 649) and created the art. 24 BIS impatriate regime for those becoming tax resident from 1 January 2026, with an eleven year IRNR option, a later 50 percent IRPF or fixed tax option, and presence based access without the investment conditions (art. 648).

7. Legal citizenship is available to foreigners of good conduct who have capital in business or property in Uruguay, or practice a science, art or trade, after three years of habitual residence if they have a family in the country, or five years without one; residence must be proven by public or private documents of verified date. Citizenship rights for these naturalized citizens may be exercised only three years after the citizenship letter is issued.Constitución de la República, Art. 75, 1967-02-02 official text · verified 2026-10-27

Route	Who	Term	Can work	Government fee	Norm
Non resident (tourist, business visitor)	Any visitor, subject to visa rules	90 days plus 90	No local work outside the category	None stated	Ley 18.250 art. 20 and 36; Decreto 394/009 art. 13
Short temporary residence or remote work	Activity under 180 days, or remote work for a foreign entity	180 days, renewable once	Yes for the declared activity	Not stated on official pages	Decreto 394/009 art. 8
Temporary residence	Workers, professionals, executives, entrepreneurs, academics, students and family	Up to 2 years, renewable to 4 (students 1 year renewable)	Yes, for the term	UI 557.30 (US$92.55) plus UI 55.70 certificate	Ley 18.250 art. 34; Decreto 394/009 art. 11
Permanent residence, general	Anyone intending to settle with means of living	Indefinite, lost after more than 3 years abroad	Yes	UI 557.30 (US$92.55) plus UI 55.70 certificate	Ley 18.250 art. 32; Decreto 394/009 art. 4 and 10
Permanent residence, Mercosur or family of Uruguayans	Mercosur and associated state nationals; spouses, partners, parents and siblings of Uruguayans	Indefinite; decision within 90 business days	Yes	Same, Brazil and Paraguay exempt from filing fee	Ley 18.250 art. 33; Decreto 45/023
Legal citizenship	Residents with capital, property or a trade	After 3 years with family or 5 without	Yes	Not covered here	Constitución art. 75

Main routes to live and work in Uruguay, verified on IMPO and gub.uy on 27 October 2026; fees at UI 6.6780 and UYU 40.214 per US dollar

Worked example

A Chilean founder relocating to run a new Uruguayan SAS files for Mercosur permanent residence online with passport, criminal records from countries lived in for more than six months in the last five years, and a Uruguayan vaccination certificate. Fees are UI 613 (about UYU 4,094 or US$101.80). While the file is pending, each trip abroad needs a UI 225.60 re entry permit (about US$37.46). Once the DNM certificate is issued, the founder obtains a Uruguayan identity card, can be registered as an employee or director with the BPS, and, if present more than 183 days in 2026, becomes a tax resident eligible to elect IRNR on foreign dividends under the impatriate regime.

Step by step

1. Check whether you need a consular visa to enter Uruguay; when a visa is required, entry must take place within 60 days of its issue (Decreto 394/009 art. 14).
2. Pick the category: Mercosur or family based permanent residence if eligible, general permanent residence if settling with proven means of living, or temporary residence for a fixed term job or project.
3. Gather documents before travel: criminal record certificates for each country of residence of more than six months in the last five years, birth or marriage certificates, all apostilled or legalized and translated into Spanish (Brazilian documents excepted for Mercosur files), and income evidence such as an employer letter, notarial income certificate or pension proof.
4. On arrival obtain the Uruguayan vaccination certificate and, where required, the health card, then file online through the Ministry of the Interior system or at the DNM (Mercedes 1004, Montevideo, or DNM offices in the interior) and pay the UI 557.30 fee.
5. Use the residence in process certificate to obtain the provisional identity document from the Dirección Nacional de Identificación Civil, register with the BPS and DGI as employee, self employed or company officer, and request a re entry permit before any trip abroad.
6. After residence is granted, get the definitive identity card; separately, track days in Uruguay and decide in the first tax year whether to elect the art. 24 BIS impatriate regime.

Common traps

Starting work while on tourist entry: non residents may not work outside their category (Ley 18.250 art. 20) and employers may not hire people in irregular status (art. 22); the Labor Inspectorate can sanction employers (Decreto 394/009 art. 46).
Leaving Uruguay while the residence file is pending without a re entry permit; the DNM charges UI 225.60 per exit until residence is granted.
Letting a temporary residence lapse: once the authorized term ends the person must leave unless an extension or a change of category is requested before expiry (Ley 18.250 art. 38).
Assuming permanent residence is for life regardless of absence: absence of more than three years ends it (Decreto 394/009 art. 10).
Confusing migration residence with tax residence: an identity card does not by itself make you a tax resident, and spending more than 183 days or moving your family and business base to Uruguay can make you one even without residence; get a DGI tax residence certificate before claiming treaty or impatriate benefits.
Relying on the pre 2026 tax holiday: the art. 24 option could only be elected until 31 December 2025; new arrivals use art. 24 BIS.
Foreign documents without apostille or legalization and Spanish translation are rejected; minors need parental authorization, valid 180 days when issued abroad.
Argentine nationals qualify for Mercosur residence like other member state nationals; for Argentine side rules on moving staff, exchange access and the Argentina Uruguay tax agreement see The Argentine Thread guide.

Sources

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