Uruguay.
How Uruguay sells residence for investors (golden visa): one programme, open today. Every number and rule below links to the document it comes from.
- 0
- numbers
- 13
- prices and rules
- 6
- events
- 3
- documents and articles
Tax residence through investment
Sells the right to live in the country (a “golden visa”), sometimes leading to citizenship later.
Official name: Uruguay tax residence through investment (residencia fiscal por inversión, Decreto 148/007 art. 5-BIS, as amended)
Tax residence, not an immigration permit: real estate over 3,500,000 UI (inflation-indexed units) bought from 1 July 2020, plus 60 days' presence a year.
Notes from the research
Not an immigration permit: Uruguay's migration law (Ley 18.250) has no investor category. An individual is treated as a Uruguayan TAX resident if they hold an investment of more than 15,000,000 UI in real estate or more than 45,000,000 UI in a business with projects of national interest (criteria added by Decreto 330/016 of 13 Oct 2016), or, for investments from 1 July 2020, more than 3,500,000 UI in real estate plus at least 60 days' presence a year, or more than 15,000,000 UI in a business creating 15 jobs (Decretos 163/020 and 174/020). UI (Unidad Indexada) is an inflation-indexed unit. Further investment-linked tax options (impatriate regimes) were added in 2021 and 2026. 'launched' is the date of Decreto 330/016 (13 Oct 2016) as given in the consolidated text of Decreto 148/007; the decree itself is not stored, so its in-force and publication dates are not known.
Prices and rules
What is measured
No published numbers found for this programme. That is itself worth knowing: see the notes and the documents below.
What happened, and when
The 3 documents behind this page
- 2026-09 · Law or regulationDecreto No. 148/007: Reglamentación del IRPF (texto actualizado), artículo 5-BIS (residencia fiscal) · IMPO, Centro de Información Oficial (Uruguay)
- 2020-06 · Law or regulationDecreto No. 163/020: Modificación del art. 5 del Decreto 148/007, relativo a promoción de inversiones · IMPO, Centro de Información Oficial (Uruguay)
- 2008-01 · Law or regulationLey No. 18.250, Ley de Migraciones (texto actualizado) · IMPO, Centro de Información Oficial (Uruguay)
Who buys passports and golden visas, what they cost, and what happens when governments change the rules. Written from this data, in the newsletter.