How do sporadic absences work in Uruguay?

A trip of up to 30 consecutive days counts as if you had stayed in Uruguay, unless you prove tax residence in another country. That can add days without being physically in the country.

What is the 60-day route?

An alternative for those who make certain investments in Uruguay and stay at least 60 days in the year. Amounts and conditions change; check the current rules.

Does it help with the tax holiday for new residents?

The regime for new residents requires tax residence first. Counting days correctly is the first step.

Uruguay tax residence calculator

Uruguay treats you as resident if you stay more than 183 days in its territory during the civil year. Sporadic absences, meaning trips abroad of up to 30 consecutive days, count as presence unless tax residence in another country is proven.

Uruguay has become a destination for wealth from the region thanks to alternative routes: real estate or business investment combined with a minimum presence of 60 days, or the main centre of activities in the country. Those routes still require proof of the days.

The calculator applies the civil-year count. Investment routes should be assessed with an adviser.

Source: Personal Income Tax (IRPF) rules, article 6 of Title 7

Calculator

Investment-based routes with a minimum presence of 60 days and the main-centre-of-activities test are not modelled.

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Result as of today

Uruguay.

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Frequently asked questions

How do sporadic absences work in Uruguay?: A trip of up to 30 consecutive days counts as if you had stayed in Uruguay, unless you prove tax residence in another country. That can add days without being physically in the country.
What is the 60-day route?: An alternative for those who make certain investments in Uruguay and stay at least 60 days in the year. Amounts and conditions change; check the current rules.
Does it help with the tax holiday for new residents?: The regime for new residents requires tax residence first. Counting days correctly is the first step.

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Esta calculadora en español

This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.