Uruguay residency by investment
Residency and tax incentives in South America — real estate investment or Innovation Fund, with foreign income tax exemption for up to11 years.
Free profile assessmentIntroduction
Uruguay residency by investment programme
Uruguay — one of the most stable and transparent countries in South America — grants residency to investors. From 01/01/2026, Law 20.446 adjusts the investment threshold required to qualify for tax incentives.
Investors benefit fromforeign income tax exemption for up to 11 years, along with a high quality of life and a robust legal system.

Programme Overview
Key highlights

Benefits
What the investor receives
- Stable national residencyUruguay is renowned for its political and legal stability.
- Foreign income tax exemptionTax exemption incentives for up to 11 years for investors.
- Path to permanent residency, citizenshipEligible to apply after the residency period.
- High quality of lifeGood healthcare, education, and security.
- Includes familySpouse, children, and dependent parents.
- Robust legal systemProtection of ownership and investment rights.
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Investment options
Investors choose one of the two categories below to qualify for residency and tax incentives.

Residency by investment pathway
Implementation process
Consultation and planning
Assessment of eligibility and selection of investment type.
Preliminary background check
Review of assets and background.
Making the investment
Completion of real estate or fund investment.
Submission of residency application
Preparation and submission of residency by investment application.
Receipt of residency and tax incentives
Receipt of residence card and registration for tax incentives.
Programme requirements
Participation requirements
Age
The main applicant must be 18 years of age or older.
Police clearance certificate
Clean record and successful background check.
Source of funds
Provide proof of the legal origin of the investment funds.
Investment amount
Meet the threshold according to the chosen investment route.
Residency intent
Demonstration of ties and presence in accordance with tax regulations.
Health
Meeting basic health requirements.
Start your journey with Prosperous Living Investment
Profile assessment – complimentary
The Prosperous Living Investment team provides personalised advice, assesses profiles, and develops a Uruguay residency roadmap tailored to your stated goals.
Free profile assessmentWhy choose Prosperous Living Investment
Partnering with Prosperous Living Investment
Efficiency
Standardised processes, with close monitoring at every step until completion.
Transparency
Clear costs and timelines, with verified programme data.
Professionalism
A team of consultants with extensive experience in residency and citizenship by investment.

Frequently Asked Questions (FAQs)
Quick FAQs
Foreign-sourced income, with exemptions for up to 11 years.
Approximately US$2,000,000 under Law 20.446 from 2026.
Yes – Innovation Fund of US$100,000 per year for 11 years.
Yes, after the residency period required by Uruguayan law.
Presence is required in accordance with tax residency regulations.
Spouse, dependent children, and parents.
Data provided byLaw 20.446 in the Official Gazette of Uruguay. Programme conditions are subject to change according to local government regulations – contact Prosperous Living Investment for updated advice.

