All-Visas
Residencia Fiscal por Inversión Empresarial
investor · Uruguay
Tax-residency status under Decreto 148/007 Art. 5 bis (modified by Decreto 163/2020). Requires direct or indirect investment > 15,000,000 UI (~USD 1.62M at May 2026 UI value) in a Uruguayan company made on or after 1 July 2020, AND ≥ 15 new direct full-time jobs generated in the calendar year. Not a residence permit — separate Ley 18.250 residency required.
- Minimum stay / validity
- No fixed presence
- Processing time
- 1–3 months (DGI cert)
- Official source
- https://www.impo.com.uy/bases/decretos/148-2007/5_BIS
Requirements & criteria
- [Mandatory] No criminal record
- [Mandatory] Investment > 15M UI (~USD 1.62M)
- [Mandatory] ≥ 15 new direct full-time jobs created in the year