Emigrating from Netherlands to Uruguay: tax and cost of living

Compared by dimension

On an average Netherlands income of €54,000 gross per year, you keep €35,024 net in Uruguay: a difference of €6,098 per year compared with Netherlands.

• Tax: on this income Uruguay lands at an effective rate of about 35%, against 24% in Netherlands.
• Passport and mobility: from Uruguay you travel visa-free to 156 countries.
• Residency: on our accessibility scale Uruguay scores 80 out of 100 for obtaining residency.
• Living environment: banking, internet, safety and healthcare together give Uruguay a living-environment score of 70 out of 100.

The tax regime in Uruguay

Uruguay taxes Uruguayan-source employment income progressively from 0% to 36% (IRPF). Foreign capital income (dividends, interest and, since 2026, also rent and capital gains) normally falls under 12%, but new tax residents can make a one-time election for an 11-year exemption; since 2026 this comes with conditions: 183+ days of presence per year, or a sizeable investment. There is an annual wealth tax from 0.1% above ± UYU 6.7 million, calculated on fiscal values far below market value. No inheritance tax; dividends from Uruguayan companies: 7%.

Residency and visas in Uruguay

Permanent residency is surprisingly accessible: proving a stable income (guideline ± USD 1,500 per month) suffices, with no investment requirement. Tax residency runs via 183+ days per year, or via a home above UI 3.5 million (± USD 500,000) plus 60 days of presence per year. Note: since 2026, the 11-year tax exemption carries stricter requirements: without a large investment, only via 183+ days per year. There is also a 6-month digital nomad permit, renewable.

• Residencia legal permanente (rentista: stabiel inkomen aantonen, richtlijn ± USD 1.500/mnd; geen investeringseis; staatsburgerschap na 3 jaar met gezin / 5 jaar alleenstaand) · €16,000/year
• Fiscale residentie via vastgoed > UI 3,5 mln (± USD 500.000) + 60 dagen aanwezigheid per jaar · €470,000
• Impatriado-investeringsroute per 2026 (11 jaar 0% buitenlands inkomen zonder 183-dageneis): vastgoed > UI 12,5 mln (± USD 2 mln) of productiefondsen ≥ UI 625.000/jaar · €1,800,000
• Digital nomad-vergunning (6 maanden, verlengbaar; verklaring van voldoende middelen)

Frequently asked questions

What is the financial difference between Netherlands and Uruguay?

On an average Netherlands income it differs by roughly €6,098 net per year. Your own figure depends on your income and situation; calculate it with the free freedom check.

Is this tax advice?

No. Libaros compares on the basis of primary government sources and provides information. For personal decisions, consult a qualified adviser.

What sources is this based on?

The Freedom Score uses the OECD Tax Database, IATA Timatic, the Henley Visa Index and Eurostat, with direct links to primary government sources.