Uruguay · Taxes

Uruguay taxes for US citizens

Source-checked37 sources, 36 officialHow we check

Last checked 13 Nov 2026Written for US citizensSome rules are still being checked

In brief

Uruguay taxes work done on its soil from your first day, at 12% for non-residents. US pensions appear to stay outside Uruguayan tax, even for residents.

Tax on foreign income12% on foreign interest and dividends; a 10-year break can apply

Visa-free (US)90 days, renewable once for 90 more

Residency income fromNo fixed minimum in law

CitizenshipAfter 3 years with family, 5 without

In short: what you'd pay in Uruguay

Retiree on US income

US Social Security and a US private pension appear to be outside Uruguayan tax Not yet verified. Residents pay 12% on US interest unless they choose the new-resident break.

Ballpark: $0 on short stays; about $2,400 a year on $20,000 of US interest if you live here, or $0 with the break

Remote worker paid from the US

Pay for work done in Uruguay is taxed from day one, whoever pays it: 12% as a non-resident, then the resident scale.

Ballpark: About $1,800 for 90 days, $3,600 for 182 days or $9,200 for a full year, on $60,000

Working for a local employer

The same rules apply: pay for work done here is taxed here.

Ballpark: Non-residents 12%; residents 0–36%

Checked against the lawThe 183-day test, the source rule and the 12% and resident rates.

Not yet verifiedThat US pensions are untaxed for residents, pending the tax office's confirmation.

Sources (14)

How Uruguayan tax works

Tax residence: more than 183 days in the calendar year, or your main base of work or interests in Uruguay. A spouse and children living there count toward it.
What's taxed: work done in Uruguay, whoever pays you. Residents also pay 12% on foreign interest and similar income.
New residents from 2026: you can shield foreign investment income for your arrival year plus 10 more. You need 183+ days a year there, or a large property investment; salaries aren't covered.
No US tax treaty: you still file a US return every year, and any credit follows US rules alone; see a tax adviser.
Social Security agreement: in force since 2018, but how it applies to remote employees is still being checked.

Needs reviewResidents by 2025: the tax office allows the older break until Dec 31, 2026; the law says 2025.

Sources (22)

Nine worked examples, 2026

The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. Employees are paid by a US employer while working in Uruguay.

Who	Days in Uruguay	Uruguay income tax	US income tax, before credits
Remote employee, $60,000	90	$1,775	$5,020
Remote employee, $60,000	182	$3,590	$5,020
Remote employee, $60,000	365	$9,225	$5,020
Remote employee, $150,000	90	$4,438	$24,734
Remote employee, $150,000	182	$8,975	$24,734
Remote employee, $150,000	365	$32,687	$24,734
Retiree, $90,000	90	$0	$8,348
Retiree, $90,000	182	$0	$8,348
Retiree, $90,000	365	$2,400	$8,348

Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.

Still being checkedHow a non-resident paid from abroad registers and pays, and US pensions for residents.

Sources (30)

Legal basis and exact figures

Residence and source: Título 7 art 2 (more than 183 days, or centre of activities or interests; spouse and children create a presumption); art 6 num 1 (activities in Uruguay), num 2 (foreign capital income of residents, extended from 2026 by Ley 20.446).
Non-resident rows: IRNR at 12% on the total Uruguayan-source pay with no deduction (Título 8 arts 13 A, 18): USD 14,794.52 → 1,775.34; 29,917.81 → 3,590.14; 36,986.30 → 4,438.36; 74,794.52 → 8,975.34. Collection route for a non-resident paid from abroad is open.
365-day employees: art 48 scale in BPC (exempt to 84; 10% to 120; 15% to 180; 24% to 360; 25% to 600; 27% to 900; 31% to 1,380; 36% above) at BPC UYU 6,864 (Decreto 11/026) and USD 40.589: 9,225.24 and 32,687.12, with no BPS/FONASA deductions.
Retiree: IASS reaches only pensions paid by institutions resident in Uruguay (Ley 18.314 art 2) and IRPF labour income means personal services (art 40), so US Social Security and the US pension are outside (B-grade, awaiting DGI confirmation; Decreto 95/026 not read). 2,400 = 12% of USD 20,000 interest, before any credit; 0 if art 24 bis is elected.
New-resident regime (art 24 bis): first resident from 01/01/2026, no tax residence in the two prior years; more than 183 days a year, or urban real estate above UI 12.5 million acquired from 1 Sep 2025 (doubled fiscal cost inland), or fund capitalisation of 625,000 UI a year (Decretos 188/026, 225/026; Res. DGI 2158/026, proof by 31 Jan). Old art 24 option: law and Decreto 188/026 say until 31/12/2025; DGI Res. 2158/026 num 7 says 31/12/2026 (Needs review).
US side: federal income tax before the exclusion and credits; employee FICA extra ($4,590 on $60,000; $11,475 on $150,000). No income treaty (IRS A–Z); social security agreement in force 1 Nov 2018, coverage articles not read. No totals.

Other Uruguay guides

Every rule with its legal source.

Uruguay overviewKey facts, cities and every guide Entry and visas90 days visa-free, renewable once for 90 more Residency2 routes: a provisional remote-work permit and permanent residence Citizenship3 years with family in Uruguay, or 5 without

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Uruguay taxes for US citizens

In brief

In short: what you'd pay in Uruguay

Retiree on US income

Remote worker paid from the US

Working for a local employer

Links

How Uruguayan tax works

Links

Nine worked examples, 2026

Legal basis and exact figures

Links

Other Uruguay guides

Your top 3 countries, picked for you