Immigration residence and tax residence are different concepts. DGI applies statutory tax-residence tests, and satisfying one of them can be enough.
183 days is not the only test
More than 183 days in the calendar year is one test, but DGI also considers the principal base of activities and specified economic or vital interests.
Working after the move
DGI states that a resident performing services physically from Uruguay for a foreign company generally earns IRPF-taxable work income. VAT service-export treatment is a separate question.
Decree 188/026
Decree 188/026, promulgated on 10 August and published on 19 August 2026, regulates changes made by Law 20,446 to the IRPF impatriate regime. It is not the IRAE software exemption.
Year-of-move checklist
- Arrival date and days present.
- Main base of activities and interests.
- Date work physically begins in Uruguay.
- Types of income.
- New-resident options and deadlines.
- Prior tax residence and any applicable tax treaty.
- DGI/BPS business registration if invoicing from Uruguay.
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