How many days make you tax resident in Uruguay?

183 days Presence in the country for more than 183 days during the año civil (calendar year). Sporadic absences are counted towards that period: absences from Uruguayan territory are treated as sporadic where they do not exceed thirty consecutive days ('no excedan los treinta días corridos'), unless the taxpayer proves tax residence in another country with a certificate from that country's competent tax authority. All days of effective physical presence in the country are counted. makes you tax resident in Uruguay; the system is territorial, so foreign income may fall outside it. Days are not the only route in: Substantive tests, any one of which is sufficient. (1) Base of activities: a person has their main base of activities in Uruguay when they generate a greater volume of income there than in any other single country; pure returns on capital do not establish this base, even if all the person's assets are located in Uruguay. (2) Main nucleus or base of economic or vital interests. Vital interests are presumed to be in Uruguay when the taxpayer's spouse and dependent minor children habitually reside there (where the couple is not legally separated and the children remain under parental authority). (3) Investment thresholds, expressed in Unidades Indexadas (UI): real estate investment over UI 15,000,000 (at updated fiscal cost); direct or indirect investment in an enterprise over UI 45,000,000 for projects declared of national interest; and, for investments made from 1 July 2020, real estate over UI 3,500,000 combined with at least 60 days of physical presence in the country in the calendar year, or an enterprise investment over UI 15,000,000 that generates at least 15 new direct full-time jobs. Checked 18 August 2026 against gub.uy.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, Presence in the country for more than 183 days during the año civil (calendar year). Sporadic absences are counted towards that period: absences from Uruguayan territory are treated as sporadic where they do not exceed thirty consecutive days ('no excedan los treinta días corridos'), unless the taxpayer proves tax residence in another country with a certificate from that country's competent tax authority. All days of effective physical presence in the country are counted..

Not in the usual way: Uruguay taxes on a territorial basis, so foreign-source income may fall outside the net. Uruguay is widely reported to allow new tax residents to elect a holiday on foreign movable-capital income (a fixed number of fiscal years of exemption, or alternatively a flat 7% rate). We could NOT verify this: the PwC incentives page we read states there are no other significant tax credits or incentives for individuals in Uruguay, and we could not reach a DGI page on the point. No figures are recorded. Confirm your own position with the authority or an adviser.

Uruguay is widely reported to allow new tax residents to elect a holiday on foreign movable-capital income (a fixed number of fiscal years of exemption, or alternatively a flat 7% rate). We could NOT verify this: the PwC incentives page we read states there are no other significant tax credits or incentives for individuals in Uruguay, and we could not reach a DGI page on the point. No figures are recorded. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.