Uruguay Tax Residency for Argentines

Many Argentines move to Uruguay for stability and a more predictable tax system, but changing tax residency takes more than crossing the river: both countries’ rules apply and the timing has to line up. This guide explains Uruguayan tax residency for Argentines: when you acquire it, when you lose Argentine residency, what to report to ARCA and how to avoid double taxation. For the general framework, see Uruguay tax residency.

When is an Argentine a Uruguayan tax resident?

When meeting one Uruguayan test in the calendar year: more than 183 days in Uruguay, main base of activities, investments above the legal thresholds (see tax residency by investment) or spouse and minor children living in Uruguay. Legal residency is a separate process; for Argentines, Mercosur residency requires no proof of income.

When does Argentine tax residency end?

1. On obtaining permanent residency in a foreign country under its immigration rules; or
2. After 12 continuous months abroad. Temporary stays in Argentina of up to 90 days, continuous or not, in each 12-month period do not interrupt it.

The loss takes effect from the first day of the following month. Recent case law confirms it operates by law, but reporting it to ARCA is still needed to close formal obligations.

Step by step

1. Apply for Mercosur permanent residency in Uruguay.
2. Move your life: home, health coverage, children’s school, bank accounts.
3. Meet a Uruguayan test and get the DGI tax residence certificate.
4. Report the change to ARCA and update your tax registrations.
5. Review your Argentine investments and how they are taxed as a non-resident.
6. Assess Uruguay’s tax holiday for your foreign investment income.

Dual residency: the Argentina–Uruguay agreement

The agreement signed in 2012 and in force since 2013 resolves dual residency by, in order: permanent home, centre of vital interests, habitual abode, nationality and, failing those, mutual agreement. It uses the tax credit method: Uruguay credits Argentine tax paid on the same income.

What you pay after the move

Income or asset	Argentina (as non-resident)	Uruguay (as resident)
Rent from an apartment in Argentina	Taxed at source by withholding	12% since 2026 with credit for Argentine tax, or exempt under the tax holiday
Dividends from Argentine companies	Withholding for foreign beneficiaries	12% with credit, or exempt under the tax holiday
Assets located in Argentina	Personal assets tax for non-residents	Not part of the Uruguayan taxable estate
Salary for work done in Uruguay (including remote)	Not taxed	Progressive IRPF

See Uruguay tax on foreign income.

FAQ

Moving from Argentina to Uruguay?

At GlobalTax we handle your Mercosur residency, certify your Uruguayan tax residency and coordinate your exit from Argentina with your Argentine accountant. Contact us.