# Tax residence and the 2026 foreign-income rules Uruguay uses independent presence and personal/economic nexus tests for tax residence. Its source-based system has important extensions, including expanded foreign capital income and gains from 2026 and cohort-specific new-resident elections. Scope: Ordinary individual IRPF/IRNR residence and cross-border scope, including the enacted 2026 transition but excluding bespoke investment or rate calculations. Jurisdiction: Uruguay — IRPF and IRNR. Sources reviewed 2026-09-22; review due 2026-12-21. General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances. ## More than 183 days is one residence ground Presence exceeding 183 days in a calendar year establishes residence. Entry and exit days count, transit between third countries does not, and absences of at most 30 consecutive days count unless foreign tax residence is certified. A foreign certificate does not negate sufficient actual Uruguayan presence. Evidence: conditional. [Dirección General Impositiva: Grounds for tax residence — 20 October 2025](https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/causales-residencia-fiscal). Source location: Causales de residencia, section 1: Presencia física efectiva.. ## Other residence grounds operate independently Vital interests, the main activity base or economic interests can establish residence without the day test. The rebuttable family presumption concerns a habitually resident spouse who is not legally separated and dependent minor children, or that spouse if there are no children. The activity test compares gross income country by country, excluding exclusively passive capital income; specified investment presumptions have separate conditions. Evidence: conditional. [Dirección General Impositiva: Grounds for tax residence — 20 October 2025](https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/causales-residencia-fiscal). Source location: Introductory explanation and sections 2–4.. ## Residents and nonresidents have distinct taxes Ordinary residents generally fall under IRPF; nonresidents without a Uruguayan permanent establishment generally fall under IRNR, while establishment cases require the IRAE rules. Both IRPF and IRNR cover domestic-source income, with statutory extensions: for example, IRPF can treat employment performed abroad for specified Uruguayan taxpayers as domestic source, while IRNR includes specified overseas technical services connected with a payer's IRAE-taxable income. Evidence: conditional. [Dirección General Impositiva: Grounds for tax residence — 20 October 2025](https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/causales-residencia-fiscal); [IMPO / Dirección General Impositiva: Tax consolidation 2023, Title 7 — including Law 20.446 amendments](https://www.impo.com.uy/bases/todgi-2023/7-2024/7); [IMPO / Dirección General Impositiva: Tax consolidation 2023, Title 8 — nonresident income tax](https://www.impo.com.uy/bases/todgi-2023/8-2024/8). Source location: DGI residence introduction; Title 7 Article 6(1) and following source rules (II); Title 8 Articles 1, 6–7 and 9.. ## Foreign capital coverage expanded in 2026 DGI confirms that from 1 January 2026 IRPF covers foreign movable and immovable capital returns and gains. Statutory exclusions and attribution rules still apply; neither blanket territorial exemption nor taxation of every kind of worldwide income accurately describes this baseline. Evidence: conditional. [Dirección General Impositiva: IRPF: new foreign-income categories — 24 July 2026](https://www.gub.uy/direccion-general-impositiva/comunicacion/noticias/irpf-nuevas-categorias-rentas-obtenidas-exterior-personas-fisicas-residentes); [IMPO / Dirección General Impositiva: Tax consolidation 2023, Title 7 — including Law 20.446 amendments](https://www.impo.com.uy/bases/todgi-2023/7-2024/7). Source location: DGI 24 July 2026 notice, four categories; Title 7 Articles 6(2), 18 and 21.. Effective from 2026-01-01. ## New-resident elections are cohort-specific The legacy Article 24 election could be made only through 31 December 2025; existing elected periods require separate assessment. Article 24-bis offers qualifying 2026-onward arrivals an IRNR election for covered foreign capital income for arrival year plus ten years, with investment conditions or the statutory presence test each year, preceding two-year nonresidence and no earlier Article 24 use, subject to transition provisions. Evidence: conditional. [IMPO / Dirección General Impositiva: Tax consolidation 2023, Title 7 — including Law 20.446 amendments](https://www.impo.com.uy/bases/todgi-2023/7-2024/7). Source location: Title 7 Articles 24 and 24-bis, especially first four paragraphs and transition paragraph.. Effective from 2026-01-01. ## Relief is conditional Foreign tax on covered Article 6(2) income can be credited up to the corresponding IRPF liability, subject to regulations. DGI separately lists treaties, their tax-effective dates and applicable multilateral modifications; treaty coverage is not a blanket exemption. Evidence: conditional. [IMPO / Dirección General Impositiva: Tax consolidation 2023, Title 7 — including Law 20.446 amendments](https://www.impo.com.uy/bases/todgi-2023/7-2024/7); [Dirección General Impositiva: Status and effective dates of double-taxation agreements](https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/convenios-para-evitar-doble-imposicion). Source location: Title 7 Article 25; DGI treaty-status table and column descriptions.. ## Scope and limitations - Citizenship, habitual residence for the citizenship charter and tax residence are separate concepts. - The 2026 foreign-income expansion is treated as enacted, not proposed; older summaries limited to foreign interest/dividends are insufficient. - The election summary is not an eligibility calculation: investment definitions, continuing conditions, attribution, exemptions and post-election options require separate verification. - No general remittance-only basis, universal tax holiday or flat personal-tax rate is asserted. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/uruguay) - [Citizenship requirements](https://multipassrank.com/passport/uruguay/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/UY) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/uruguay/taxes)