Countries › Uruguay
Uruguay residency requirements: does dividend income count?
We track 1 Uruguay residency route, but we have not yet confirmed from an official source whether dividend income counts. We publish no answer until we do.
Does Uruguay accept dividends?
- Legal permanent residence Not yet verifiedWe haven't confirmed this from an official source, so we give no answer.
Checked 2026-10-26. Compare every country →
2 verified facts · 2 not yet verified · 0 conflicting
1. Legal permanent residence
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | No fixed amount published; you prove means of living with a notarised certificate of income. | Verified | gub.uy | 2026-10-26 |
| Do dividends count? | Not yet verified. gub.uy asks for a notarial certificate stating 'concepto de las rentas, monto mensual nominal y como se percibe en Uruguay' but does not say whether dividends count. Checked 2026-10-26; email to DNM drafted. | Not yet verified | — | 2026-10-26 |
Legal permanent residence details →
Tax in Uruguay
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Tax on foreign dividends | Capital income from non-resident entities (including dividends) is taxed under IRPF at 12% (DGI 'IRPF rentas del exterior'). | Verified | gub.uy | 2026-10-26 |
| Tax on crypto gains | Not yet verified. | Not yet verified | — | 2026-10-26 |
Your home country may still tax your dividends; check its rules.
How it's taxed in Uruguay
Last verified: 2026-10-26Uruguay tax on your dividends
Local treatment of a US return-of-capital payout can differ from its US label.
- Foreign dividends Capital income from non-resident entities (incl. dividends) taxed under IRPF at 12% (DGI).
- US return-of-capital payouts
If you're a US citizen living here
- Worldwide taxation U.S. citizens and resident aliens abroad are taxed on worldwide income; the dividend/ROC rules above apply exactly as for U.S. residents.
- Foreign earned income exclusion The Foreign Earned Income Exclusion does not cover dividends or other investment income.
- FBAR FBAR (FinCEN 114) required if foreign financial accounts total more than $10,000 at any time in the year.
- Form 8938 (living abroad) Form 8938 (living abroad): > $200k year-end or > $300k anytime (single/MFS); > $400k / $600k (joint).
General information from official sources, not tax advice. Talk to a qualified tax professional. ROC status is set by the issuer each year from its earnings and profits; it is an expectation, not a guarantee.
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How we check
We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Where official sources disagree, we say so and show neither figure as fact. Methodology.
Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Immigration rules change; confirm with the official authority or a licensed immigration lawyer. Not legal advice.
Where dividend income does count
Countries with a route where the official source says dividend or investment income qualifies: Argentina, Belize, Chile, Cyprus, Dominican Republic, Ecuador, El Salvador, France, Greece, Italy, Portugal, Spain, Thailand. Run the calculator →