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How to Get Uruguay Citizenship in 2026: Residence, Carta and Passport

If you are researching how to get Uruguay citizenship, the short answer is that money alone will not do it. Uruguay has no citizenship-by-investment programme. The Constitution gives foreigners “legal citizenship” after three years of habitual residence if they have family in the country, or five years if they do not, provided they show good conduct and a livelihood such as capital, property, a profession or a trade[1][3]. The application to the Corte Electoral (Electoral Court) costs nothing[2]. The real costs are your time in Uruguay, your paperwork and, if you want them, Uruguay's tax incentives for new residents.

This guide covers the full path as it stands on 2 October 2026: permanent residence through the Dirección Nacional de Migración, the residence clock and the six-month absence rule, the carta de ciudadanía process, the three-year wait before political rights, and the passport problem that still affects legal citizens. It also explains what the 2026 budget law (Ley 20.446) changed. That law raised the property figure linked to the tax holiday to UI 12.5 million, about US$2.1 million. That threshold is a tax rule, not a condition for residence or citizenship[10][15].

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Can investment buy Uruguayan citizenship?

No. There is no Uruguay citizenship by investment route, and no donation, bond or property purchase leads directly to a passport. Uruguay's Constitution sets out three ways to become a citizen. Natural citizenship is for people born in Uruguay, and for children and (since Ley 19.362) grandchildren of Uruguayans who settle in the country and register in the civic register. Legal citizenship under article 75 A and B is for foreign residents. A third path, by special grace of the General Assembly, is reserved for notable services and is not something you can apply for[1][3].

Three bodies are involved. The Dirección Nacional de Migración (part of the Ministry of the Interior) grants residence under Migration Law 18.250 and Decree 394/2009[5]. The Dirección Nacional de Identificación Civil (DNIC) issues the cédula identity card and passports[7][8]. The Corte Electoral decides citizenship under the Constitution and Law 8.196 of 1928, and issues the carta de ciudadanía[2][4].

Investment still plays a part, because owning property or capital in Uruguay is one of the ways to show the livelihood that article 75 requires. It also matters for tax: Uruguay offers new tax residents a long holiday on foreign capital income, now tied to a large property or fund investment. Our guide to Uruguay residence permits and the property route covers the residency side in detail. This page focuses on the citizenship stage.

Routes into residence that start the citizenship clock

Main ways to obtain residence in Uruguay before applying for legal citizenship (October 2026)
RouteWho it fitsInvestment or income neededGovernment fee
Permanent legal residence (non-MERCOSUR)Retirees, people with remote or passive income, employees, business ownersNo fixed legal minimum; a notarial certificate proving stable monthly income. Advisers suggest about US$1,500 a month for one personUI 557.30 (about US$90) + UI 55.70 migration certificate
Permanent residence for MERCOSUR and associated-state nationalsCitizens of Argentina, Brazil, Paraguay, Bolivia, Chile, Peru, Ecuador, Colombia, Venezuela, Suriname and GuyanaIdentity and clean record; no income test in the official listUI 557.30 (Brazilians and Paraguayans exempt)
Property or capital owner (livelihood via assets)Investors who live off Uruguayan real estate, rent or a businessNo statutory floor. Common practice is a home plus provable incomeAs for permanent residence
Tax residence via real estate (UI 3.5M + 60 days)Investors who want tax residence; separate from immigration statusReal estate above UI 3,500,000 (about US$580,000) plus 60 days a year in UruguayNone for tax residence itself
New tax-holiday regime (Ley 20.446, from 2026)High-net-worth movers seeking 10 years of IRNR treatment on foreign capital incomeReal estate above UI 12,500,000 (about US$2.1M) or UI 625,000 (about US$100,000) a year into qualifying fundsNone
Sources: Migración fee and document lists[5][6]; tax figures[10][15]. USD conversions use a UI value of about UYU 6.63 (INE, August 2026; UYU 6.635 on 17 August)[21][26] and about UYU 40 per US dollar (UYU 40.24 at the 30 September 2026 close)[24], rounded. Income guide from adviser practice[18], not from a published official threshold.

Uruguay citizenship requirements

Article 75 of the Constitution and Law 8.196 set the conditions. The Corte Electoral's Manual de Ciudadanía explains how each one is proved[1][3][4]:

  • Legal entry and residence status. A certificate from the Dirección Nacional de Migración showing that you entered legally and are authorised to reside permanently, plus your migration movement record[3].
  • Habitual residence for 3 or 5 years. You prove it with dated documents showing you lived in Uruguay on particular days, months and years: utility bills, leases, medical records, school records, bank activity and so on. Under article 75, proof must rest on a public or private document with a verifiable date[1][3].
  • No break of more than six consecutive months. If you are away for longer, the 3- or 5-year count starts again from zero[2][3].
  • Livelihood (arraigo). Proof of how you support yourself: BPS social-security work history, pension certificates, business registration, or title to property that produces income. Being a student is not enough on its own. For a sole trader, residence is counted from the date the business was registered with BPS[3].
  • Good conduct. Police certificates from the Policía Científica[3].
  • Democratic ideas. A sworn statement, backed by the witnesses, that you do not belong to any organisation that uses violence to destroy the foundations of the nation[3].
  • Two witnesses. They must be over 25, enrolled in the civic register and people who actually know you; the official page says they should have known you for the 3- or 5-year period. They must not be relatives, employers or employees, or serving police, military or electoral staff[2][3]. A bill passed by the Chamber of Deputies would abolish this requirement, but it was not law when we checked[13].
  • Age. You must be 18, or turn 18 by the next departmental election. A minor's carta is issued only after they turn 18[2][3].

There is no formal language or civics exam in the law or the official manual. However, the Corte Electoral's official procedure page lists understanding and expressing yourself in Spanish as a requirement, and the manual tells the official at your hearing to record whether you express yourself clearly in Spanish[2][3]. You and your witnesses give separate statements at that hearing, so advisers recommend at least conversational Spanish[18][22].

Uruguay naturalization: how many years?

The constitutional minimum is three years of habitual residence for an applicant with familia constituida in Uruguay, and five years for everyone else[1]. The Corte Electoral treats you as having family in Uruguay if you have a spouse, a judicially recognised partner, children, or dependent parents or siblings living there. You must prove the relationship, that they live in Uruguay, and that they depend on you[3].

When does the clock start? The official manual requires a Migración certificate of legal entry and permanent authorisation, and proof of the dates you lived in Uruguay. It does not say that the clock starts only when residence is granted[3]. Most advisers report that the Court counts from your documented arrival, or from when you filed for residence, rather than from approval[18][22]. This matters because Migración can take many months to decide a case. Some private guides say you must spend 183 days a year in Uruguay. That is not in the Constitution or the manual. The binding rule is habitual residence with no absence over six consecutive months. Even so, a thin presence record makes your evidence weaker[2][3].

Realistic end-to-end timeline

Add the residence period, a wait for a filing appointment (up to a year in 2026, according to applicants), and a decision period that the Corte Electoral puts at 3–6 months and advisers put at 6–12 months[13][18]. A family applicant who lands in 2026 should therefore expect a carta around 2030 at the earliest, and a single applicant around 2032.

Timeline from arrival to passport

Indicative timeline for legal citizenship in Uruguay (October 2026)
StageFamily applicantSingle applicantNotes
Residence filing and cédulaMonth 0–2Month 0–2A cédula can be issued while residence is pending (UYU 456)
Migración decision on permanent residenceAbout 6–12 months (adviser estimate)About 6–12 months (adviser estimate)Varies with workload; the clock usually runs from arrival or filing
Qualifying habitual residence3 years5 yearsNo absence over 6 consecutive months
Wait for a Corte Electoral appointmentUp to about 12 monthsUp to about 12 monthsReported in 2026; online slots released every Monday
Hearing and decision on the carta3–12 months3–12 monthsOfficial estimate 3–6 months; advisers 6–12
PassportSame day (Montevideo) to about 15 business days (interior)Same day (Montevideo) to about 15 business days (interior)DNIC fee UYU 5,455 standard; urgent service 2–5 business days
Voting and public office3 years after the carta3 years after the cartaArticle 75; civic credential needed after that point
Sources: [2][3][7][8][13][18]. Migración processing times are adviser estimates; no official target is published.

Full cost of the residence-to-citizenship path

Typical costs for one main applicant (USD at about UYU 40 = US$1; UI about UYU 6.63)
ItemAmountWho pays / notes
Investment requirement for citizenshipNoneNo CBI; livelihood can come from income, a job, a pension or property
Permanent residence applicationUI 557.30 (about US$90)Per applicant; Brazilians and Paraguayans exempt
Migration certificate for the cédulaUI 55.70 (about US$9)Needed for the cédula; can be issued while residence is pending
Re-entry permit while residence is pendingUI 225.60 (about US$37) each exitIntroduced by Decree 45/023
First cédula (identity card)UYU 456 (about US$11)Fee as of 1 July 2026
Carta de ciudadaníaFreeCorte Electoral charges no fee
First passport (legal citizen)UYU 5,455 + UYU 175 judicial certificate (about US$140)Urgent: UYU 10,712 + UYU 1,402
Apostilles, sworn translations, notarial certificatesAbout US$200–1,000+Depends on the number of documents and countries
Legal or adviser feesAbout US$2,000–5,000 per stageMarket range; not regulated
Optional: property bought as your livelihood or tax baseFrom about US$580,000 (UI 3.5M tax route) to US$2.1M (UI 12.5M holiday)Purchase costs: ITP transfer tax 2% buyer + 2% seller on cadastral value, plus notary and agent fees
Official fees: [5][7][8][2][16]. Adviser and legal ranges are market estimates[18]. Property costs: [19].

Family members and dependants

Family affects both how long you wait and who can apply. If your spouse, recognised partner, children, or dependent parents or siblings live with you in Uruguay, you qualify for the three-year track. You prove the relationship with civil-status records (apostilled and translated where needed), and witnesses confirm that you share a home and support them[3]. A single applicant without children can also qualify if a parent or sibling lives at the same address and depends on them[3].

Each adult files their own carta application. Family members follow the same residence rules and pay the same small Migración fees. A spouse who does not work can rely on the other spouse's livelihood evidence[3][5]. Children under 18 can start the process, but the carta is issued only when they turn 18, and the three-year wait for political rights runs from then[3]. Children born in Uruguay are natural citizens from birth, and children (and, since Ley 19.362, grandchildren) of natural-born Uruguayans born abroad can register as natural citizens after settling in Uruguay. The children of a legal citizen born abroad do not get this route[1][3].

Step-by-step: from arrival to Uruguayan passport

The process has two administrative phases (Migración, then the Corte Electoral) and one documentary phase (DNIC)[2][5][8].

  1. 1

    Prepare documents abroad

    Get a birth certificate, a marriage certificate if relevant, and national criminal-record certificates from every country where you lived for more than six months in the last five years. Apostille and translate them (Brazilian documents are exempt)[5].

  2. 2

    Enter Uruguay and file for permanent residence

    Apply online through gub.uy, upload PDFs, pay UI 557.30, and attend in person. You will need a notarial certificate of income, a health certificate and a vaccination certificate[5].

  3. 3

    Obtain your cédula

    With the Migración certificate you can obtain a Uruguayan cédula even while residence is pending. Register your foreign birth certificate with the Civil Registry first[7].

  4. 4

    Build your residence file

    Keep dated proof of life in Uruguay: a lease or title deed, utility bills, BPS records, medical and school records, and bank statements. Never stay away for more than six consecutive months[3].

  5. 5

    Book a Corte Electoral appointment

    Book in Montevideo (Ituzaingó 1467) or at a departmental electoral office once you have 3 or 5 years. Online slots are released every Monday[2].

  6. 6

    File and attend the hearing with two witnesses

    Submit the evidence and give sworn statements in Spanish with two qualifying witnesses. The Court may ask for more proof. If you do not follow up within five months of being notified, the file is archived and you have to start again[3].

  7. 7

    Receive the carta de ciudadanía

    Sign and fingerprint the carta. It is then signed by the Court's President and Secretary[3].

  8. 8

    Apply for your passport

    Apply at DNIC with your cédula and carta. After three years, register in the civic register and obtain a civic credential, which you then need to renew your passport[8].

Uruguay dual citizenship rules

Uruguay does not ask new citizens to give up their existing nationality, so Uruguay dual citizenship depends mainly on the rules of your home country[18]. Check that your current country allows voluntary naturalisation elsewhere. Some countries, such as China, India and a few others, end their own nationality when you take another.

Two constitutional details matter. Article 81 says that Uruguayan nationality (held by natural citizens) is not lost even by naturalising elsewhere. It also says legal citizenship is lost by any later naturalisation in another country[1]. A legal citizen who later takes a third citizenship by investment, for example a St Kitts and Nevis passport, may lose Uruguayan legal citizenship. Plan the order of your passports with this rule in mind. Our article on whether you can hold triple citizenship covers stacking strategies.

Uruguay passport for foreigners: what legal citizens actually get

Once you have the carta, you can apply for an ordinary Uruguayan passport straight away. DNIC asks for the carta, and also for the civic credential if the carta is more than three years old. The passport is valid for 10 years and costs UYU 5,455 for standard service[8]. It gives visa-free or visa-on-arrival access to 156 destinations in the 2026 Henley Passport Index (rank 22), including the Schengen area[23]. The United Kingdom requires an ETA and the United States requires a visa[20]. The EU says its ETIAS travel authorisation for visa-exempt visitors, Uruguayans included, will start in the last quarter of 2026[25]. Uruguay is a MERCOSUR member, so the passport also gives easy residence rights across the region.

The weak point is the nationality field. Uruguay separates citizenship from nationality, which it reserves for people born Uruguayan. Legal citizens' passports have long shown their country of birth as nationality, and some border and consular officials have treated the document as invalid or refused visa-free entry[12]. In April 2025 the Ministry of the Interior began issuing passports with a “Nationality/Citizenship: URY” field and no place of birth, in line with ICAO Doc 9303[9]. Germany, France and Japan raised objections, and the previous format was restored from 1 August 2025[11]. Reports in mid-2026 say the gap is still unresolved and nationality bills remain in committee[17]. Before you rely on a Uruguayan passport for visa-free travel, check how your destination treats legal citizens' passports.

Political rights after naturalisation

For three years after the carta is granted, you cannot vote or hold public office. After that, voting is compulsory like for any other citizen[1][3]. Legal citizens can sit in the Chamber of Representatives after 5 years of exercised citizenship and in the Senate after 7. They can never become President[1][17].

Tax: residence, the 2026 tax holiday and other taxes

Becoming a resident under immigration law and becoming a tax resident are separate. You are a tax resident if you spend more than 183 days a year in Uruguay or if your centre of vital or economic interests is there. The economic-interest test can be met with real estate above UI 3,500,000 plus 60 days of presence, or a business investment above UI 15,000,000 that creates 15 jobs. Ley 20.446 did not change these tests[15].

What changed on 1 January 2026 was the holiday for people who become tax residents from that date. New tax residents who have not been tax resident in the previous two years can elect to pay IRNR (non-resident income tax) instead of IRPF for 10 fiscal years. In practice this means no Uruguayan tax on foreign capital income. To elect it, you need real estate above UI 12,500,000 or at least UI 625,000 a year in qualifying productive or innovation funds. After the 10 years, you can choose between half-rate IRPF for five years (if you keep a reduced investment) and a fixed annual payment of UI 1,875,000. Holders of the old regime keep their terms[10][14]. The same law widened IRPF to cover all foreign-source capital income, including some capital gains. Before the change, only foreign interest and dividends were taxed, at 12%[14].

Uruguayan-source income is taxed under IRPF. Rental income is generally taxed at 12% of net rent. Uruguay has a modest wealth tax on Uruguayan-situs assets above a high non-taxable minimum, and no inheritance tax[19]. Property owners pay the departmental contribución inmobiliaria and, above certain values, the impuesto de primaria. Take personal advice before you move, because the 2026 rules are new and the implementing regulations are still developing[14].

Pros and cons of the Uruguayan naturalisation path

Pros

  • One of the shortest constitutional residence periods in the Americas: 3 years with family in Uruguay, 5 without
  • No investment minimum and no Corte Electoral fee; residence fees are under US$100
  • No formal language test or civics exam, although you must be able to make your statements in Spanish
  • Dual citizenship is allowed by Uruguay
  • Stable democracy, rule of law and a MERCOSUR passport with 156 visa-free destinations (Henley 2026)
  • Tax holiday available to new residents who make a qualifying investment

Cons

  • Real residence is required: an absence over 6 consecutive months resets the clock
  • Corte Electoral backlog: up to about a year to get a filing appointment in 2026
  • Two Uruguayan witnesses and a Spanish hearing, unless the pending reform passes
  • Legal citizens' passports still record their country of birth as nationality, which can cause problems at borders
  • No voting or public office for 3 years after the carta, and legal citizenship is lost on any later naturalisation
  • The tax-holiday property threshold rose to about US$2.1M in 2026

What to watch in late 2026 and 2027

  • Citizenship law reform. The Senate still has to approve the Deputies-passed bill updating Law 8.196, including the removal of witnesses. If it passes, expect simpler procedures and, possibly, a shorter backlog[13].
  • Nationality and passport bills. Proposals to recognise legal citizens as nationals, so that passports show URY, remained in committee in mid-2026[17].
  • Tax regulations. Decrees defining the qualifying innovation funds and the details of the UI 625,000-a-year route under Ley 20.446[10][14].

Who this path suits, and who should look elsewhere

It suits families ready to move to Uruguay for three years or more, retirees and remote earners with steady income, and investors who want a quiet, well-governed base with a predictable route to a second passport, and who value the tax holiday enough to meet its higher 2026 threshold. It also suits MERCOSUR nationals, who face the simplest residence process[6].

Look elsewhere if you cannot spend real time in Uruguay, if you need a passport within months, or if your main goal is easier travel to Europe. Uruguay already has Schengen access, but legal citizens face the nationality-field problem described above. If you want a passport without living somewhere, a Caribbean programme such as Grenada citizenship by investment is faster. If you need a residence permit that does not require living in the country, compare the options in our guide to citizenship by investment versus residence by investment.

Alternatives with a residence route to citizenship

For a ranked view of naturalisation speed, see our comparison of residence programmes by time to citizenship. For direct passport purchases, see the table of lowest-cost citizenship-by-investment options. All countries are listed in our citizenship by investment hub.

Frequently asked questions

Is there Uruguay citizenship by investment?

No. Uruguay has no citizenship-by-investment programme, and no donation, bond or property purchase buys a passport. Investment helps in two indirect ways. Owning capital or property in Uruguay is one way to show the livelihood that article 75 of the Constitution requires. And a property investment above UI 12.5 million (about US$2.1 million), or UI 625,000 a year into qualifying funds, unlocks the 2026 tax holiday for new tax residents[1][10]. Citizenship itself always requires 3 or 5 years of habitual residence.

What are the Uruguay citizenship requirements?

You need legal permanent residence, 3 years of habitual residence with family in Uruguay or 5 without, and no absence of more than six consecutive months. You also need proof of livelihood (work, pension, business or property), police certificates of good conduct, a sworn statement of democratic ideas, and two witnesses over 25 who are enrolled in the civic register. You must be at least 18, or turn 18 by the next departmental election. The Corte Electoral charges no fee[2][3].

Uruguay naturalization: how many years does it take?

The legal minimum is 3 years of habitual residence if you have a spouse, partner, children or dependants living in Uruguay, and 5 years otherwise[1]. Add the wait for a Corte Electoral appointment (up to about a year in 2026) and a decision period of about 3–12 months[13][18]. Realistically, a family takes about 3½–5 years from arrival to passport and a single applicant about 5½–7. Most advisers say the clock runs from arrival or filing, not from the residence grant.

Does Uruguay allow dual citizenship?

Yes. Uruguay does not require you to give up your current nationality, so Uruguay dual citizenship depends mainly on your home country's rules[18]. There is one catch for naturalised citizens. Under article 81 of the Constitution, legal citizenship is lost by any later naturalisation in another country[1]. Natural-born Uruguayans keep their nationality whatever they acquire later, but legal citizens should not take a further citizenship after the carta without advice.

Can I get a Uruguay passport as a foreigner, and how strong is it?

Yes. Once the Corte Electoral grants your carta de ciudadanía, you can apply for an ordinary passport at DNIC for UYU 5,455 (standard). It is valid for 10 years[8]. It opens 156 destinations without a prior visa in the 2026 Henley Passport Index, including Schengen[23]. However, legal citizens' passports still show their country of birth as nationality, after a 2025 attempt to show URY was reversed. A few countries have treated these passports with suspicion[11][17].

Does buying property in Uruguay count towards citizenship?

Property counts as evidence of livelihood (“capital en giro o propiedad”) under article 75. It also counts towards tax residence (UI 3.5 million plus 60 days) and the 2026 tax holiday (UI 12.5 million)[1][15]. It does not shorten the 3- or 5-year residence period, and it does not replace physical residence. Buying a home and living elsewhere will not produce a carta, because the Court looks for dated proof of everyday life in Uruguay.

Do I need to speak Spanish to become a Uruguayan citizen?

Yes, at a practical level. No language certificate or written test is required, but the Corte Electoral lists understanding and expressing yourself in Spanish as a requirement, and the official at your hearing records whether you express yourself clearly in Spanish[2][3]. You file documents in Spanish (with sworn translations) and give a sworn statement at the hearing, separately from your witnesses. Advisers recommend conversational Spanish so you can discuss your life, work and family in Uruguay[18][22]. An interpreter or lawyer can help with paperwork, but the declarations are yours.

How much does the whole process cost?

Government fees are low: UI 557.30 (about US$90) for permanent residence, UI 55.70 for the migration certificate, UYU 456 for a cédula, nothing for the carta, and UYU 5,455 for a passport[5][7][8][2]. The main costs are apostilles and translations (a few hundred dollars), any legal help (often US$2,000–5,000 per stage), re-entry permits while your residence is pending, and the cost of living in Uruguay for 3–5 years[16][18].

  • ParaguayNo citizenship by investment; naturalisation after 3 years of permanent residence (Investor Pass since April 2026)
    how to get Paraguay citizenship

    Minimum investment: US$150,000 (Investor Pass tourism) / US$200,000 (real estate or securities); US$70,000 productive route with 5 jobs

  • PanamaNo citizenship by investment; naturalisation after 5 years' permanent residence
    Panama citizenship requirements

    Minimum investment: No CBI. Investor residence from US$300,000 (first-sale property); US$500,000 resale, securities or state-bank deposit

  • Costa RicaNo citizenship by investment; investor residency → naturalisation after 7 years (5 for Latin Americans and Spaniards)
    how to get Costa Rica citizenship

    Minimum investment: US$150,000 investor residency (US$200,000 if the post-July 2026 reversion applies)

  • ArgentinaAnnounced 2 Oct 2026; applications due Q4 2026; legal basis before the Supreme Court
    Argentina citizenship by investment

    Minimum investment: US$350,000 contribution / US$800,000 bond (announced)

  • United StatesNo citizenship by investment; EB-5 or Gold Card green card → naturalisation after 5 years
    USA naturalization how many years

    Minimum investment: $800,000 (EB-5, TEA) for the green card step

  • CanadaNo citizenship by investment; Québec investor PR → citizenship after 1,095 days in 5 years
    Canada citizenship requirements

    Minimum investment: C$1.2M for the PR step (C$1M returnable 5-year investment + C$200k contribution, Québec)

Sources

  1. 1.Constitución de la República (1967, as amended): arts. 73–81, 90, 98 – IMPO (Uruguay official legal gazette)Official source (October 2, 2026)
  2. 2.Carta de ciudadanía (ciudadanía legal uruguaya): requirements, cost and where to apply – Government of Uruguay (gub.uy) / Corte ElectoralOfficial source (October 2, 2026)
  3. 3.Manual de Ciudadanía (Corte Electoral circular 11376/2022) – Corte Electoral via IMPOOfficial source (October 2, 2026)
  4. 4.Ley N° 8.196 (2 February 1928): ciudadanía legal – IMPOOfficial source (October 2, 2026)
  5. 5.Residencia Legal – Permanente (non-MERCOSUR nationals) – Dirección Nacional de Migración (gub.uy)Official source (October 2, 2026)
  6. 6.Residencia Legal – Permanente MERCOSUR – Dirección Nacional de Migración (gub.uy)Official source (October 2, 2026)
  7. 7.Documento Nacional de Identidad – primera vez, personas nacidas en el exterior con residencia en trámite – Dirección Nacional de Identificación Civil (gub.uy)Official source (October 2, 2026)
  8. 8.Solicitud de pasaporte – primera vez – ciudadanos legales – Dirección Nacional de Identificación Civil (gub.uy)Official source (October 2, 2026)
  9. 9.Uruguay actualiza e introduce cambios en pasaporte para mejorar la movilidad de ciudadanos legalizados – Ministerio del InteriorOfficial source (October 2, 2026)
  10. 10.Ley N° 20.446 (Presupuesto Nacional 2025–2029), art. 24-bis Título 7: régimen de nuevos residentes fiscales – IMPOOfficial source (October 2, 2026)
  11. 11.Uruguay reverts to previous passport version after all – MercoPress (October 2, 2026)
  12. 12.Uruguay fixes anomaly that made its passport useless for naturalized citizens – IMI Daily (October 2, 2026)
  13. 13.Corte Electoral solicita agilidad en proyecto de ley sobre trámites para obtención de ciudadanía legal – Subrayado (9 June 2026) (October 2, 2026)
  14. 14.Cambios tributarios en Uruguay desde 2026 por la Ley de Presupuesto – Bachini Abogados (October 2, 2026)
  15. 15.Residencia fiscal en Uruguay 2026: Tax Holiday de 11 años (Feriado fiscal 2.0) – Estudio Zurbriggen (October 2, 2026)
  16. 16.Trámite de residencia legal: los 3 cambios clave que decretó el gobierno (Decreto 45/023) – Ámbito (October 2, 2026)
  17. 17.Naturalized vs natural-born citizens in Uruguay: rights compared (2026) – Golden Harbors (October 2, 2026)
  18. 18.Uruguayan citizenship: 2026 guide to eligibility, requirements and costs – Global Citizen Solutions (October 2, 2026)
  19. 19.Property taxes in Uruguay (2026): complete guide – Ingar (October 2, 2026)
  20. 20.Visa requirements for Uruguayan citizens (Henley Passport Index data) – Wikipedia (October 2, 2026)
  21. 21.Unidad Indexada, agosto 2026 – Instituto Nacional de Estadística (INE)Official source (October 2, 2026)
  22. 22.Uruguay citizenship 2026: pathways, timeline and the new tax holiday rules – Golden Harbors (October 2, 2026)
  23. 23.Henley Passport Index: Uruguay (2026 rank 22, 156 visa-free destinations) – Henley & Partners (October 2, 2026)
  24. 24.Precio del dólar hoy en Uruguay: cotización de cierre del 30 de septiembre – Infobae (October 2, 2026)
  25. 25.Coming from a visa-free country and travelling to Europe (ETIAS) – European External Action ServiceOfficial source (October 2, 2026)
  26. 26.Unidad Indexada hoy: cuánto cotiza la UI este lunes 17 de agosto de 2026 – GDA (citing INE) (October 2, 2026)

This page is general information, not legal, tax or financial advice. Program rules change often; confirm every figure with the official authority or a licensed adviser before you invest.