Tax residency in Uruguay: the 183-day rule
The short answer
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year. Absences of 30 consecutive days or fewer are treated as sporadic and counted as if you had been in Uruguay, unless you prove tax residency in another country. The law does not say whether the days of arrival and departure count.
There are also investment routes that make you resident on far fewer days, so the count does not decide on its own.
The other rules of Uruguay
Uruguay · 60 days with investment
Calendar yearThis short route only exists if you own Uruguayan property worth more than 3,500,000 indexed units: then 60 calendar days of presence a year are enough. Without that investment, 60 days mean nothing and the counter you need is the 183-day one. Other investment routes ask for no days at all. The count does not decide on its own.
The source
These count days the same way as Uruguay