Uruguay Tax Holiday: 11 Fiscal Years at 0% Tax Rate
Uruguay Tax Holiday: 11 Fiscal Years at 0% on Foreign Income Uruguay strengthened its regime for certain new tax residents in 2026. An individual who genuinely transfers tax residence to Uruguay and satisfies the statutory requirements may elect to apply the Non-Resident Income Tax regime, or IRNR, for the year of arrival and the following […]
Foreign pensions in Uruguay: Tax treatment and Treaty rules 2026
Foreign pensions in Uruguay: Tax treatment, Treaty rules and Planning for international retirees Last verified: 28 July 2026. Uruguay offers an important structural advantage to internationally mobile retirees: pension income generated through contributions to a non-resident pension institution is generally outside the scope of Uruguay’s IASS pension tax. That does not automatically produce worldwide tax […]
