Uruguay's previous 11-year foreign income tax exemption, which required only 60 days per year and a modest real estate purchase, has been revised for 2026. The updated rules raise investment thresholds, introduce a physical presence requirement for one option, and bring foreign capital gains into scope, while three qualifying paths to the exemption remain available.
Uruguay's tax rules for US expats include considerations around residency status, foreign income, and US filing obligations. The guide covers how Uruguay's territorial tax system interacts with US tax requirements for Americans living there.
Uruguay's Electoral Court has drafted a reform to the country's 1928 citizenship law that would eliminate mandatory witness hearings for applicants. The change is proposed amid rising application volumes of around 1,500 per year and current wait times of up to a year before the procedure can begin.
Uruguay offers free and compulsory education from age 4 through secondary school, with public tertiary education also free. The country has a 98% literacy rate and was the first to implement the One Laptop Per Child initiative via the Ceibal Plan.