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Local legislation states that in order to work in Uruguay all foreign workers must obtain a residence permit (either temporary or permanent) at the National Migration Office (NMO).
There are different categories of residence permits depending on nationality of the foreign worker and the duration of his/her stay in Uruguay:
Residence permits are granted without major requirements: proof of good behaviour in the country of previous residence, a certificate of good health, vaccination certificate, certificate of means of subsistence, among others.
Some of the stages of the residence procedures, must be carried out personally, at the NMO offices, and require the submission of referred documentation (among others).
Since 2020, the Executive Branch has been issuing some new rules introducing adjustments to the conditions required for individuals to become residents in Uruguay for tax purposes.
It is enough for the individual to meet at least one of the following conditions to be considered a tax resident in Uruguay:
a) Physical presence in Uruguay for more than 183 days during the calendar year.
b) Location in the national territory of the main core or site of activities or the center of his economic activities. This implies that the individual generates more income in Uruguay than in any other country individually considered, during the calendar year. However, this ground will not apply when the person exclusively receives pure capital income. In addition, unless the tax residence has been proven in another country, the status of tax resident will be considered that it has it center of economic activities when the individual has an investment of the following magnitudes in national territory:
c) Having in national territory the center of their vital interests. It is presumed that a person has his/her centre of vital interests in Uruguay in the case of people living with his/her spouse or dependent children in Uruguay, provided that the spouses are not legally separated and that the children are not subject to parental authority. In cases where there are no children, the presence of the spouse will be sufficient.
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