{"id":24983,"date":"2026-10-07T12:45:59","date_gmt":"2026-10-07T12:45:59","guid":{"rendered":"https:\/\/globaltax.com.uy\/tax-holiday-uruguai\/"},"modified":"2026-10-07T12:45:59","modified_gmt":"2026-10-07T12:45:59","slug":"tax-holiday-uruguai","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/pt-br\/tax-holiday-uruguai\/","title":{"rendered":"Tax holiday no Uruguai (2026)"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>Em resumo (regime 2026):<\/strong><\/p>\n<ul>\n<li>O <strong>tax holiday<\/strong> uruguaio permite a novos residentes fiscais n\u00e3o pagar IRPF sobre <strong>rendas de capital do exterior<\/strong> no ano da mudan\u00e7a e nos 10 seguintes (11 exerc\u00edcios).<\/li>\n<li>Desde 2026 <strong>n\u00e3o \u00e9 mais autom\u00e1tico<\/strong>: \u00e9 preciso cumprir e manter uma condi\u00e7\u00e3o de presen\u00e7a (mais de 183 dias) ou de investimento.<\/li>\n<li>Ao terminar: al\u00edquota de <strong>6% por mais cinco anos<\/strong> (mantendo o investimento) ou <strong>pagamento fixo anual<\/strong>; sen\u00e3o, 12%.<\/li>\n<li>Quem optou at\u00e9 <strong>31\/12\/2025<\/strong> mant\u00e9m o regime anterior.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Conte\u00fado<\/p>\n<ol>\n<li><a href=\"#o-que-e\">O que \u00e9<\/a><\/li>\n<li><a href=\"#cobre\">O que cobre<\/a><\/li>\n<li><a href=\"#condicoes\">Condi\u00e7\u00f5es desde 2026<\/a><\/li>\n<li><a href=\"#depois\">Quando termina<\/a><\/li>\n<li><a href=\"#talento\">Regime para talentos<\/a><\/li>\n<li><a href=\"#faq\">Perguntas frequentes<\/a><\/li>\n<\/ol>\n<\/div>\n<p>O tax holiday \u00e9 o principal incentivo fiscal do Uruguai para novos residentes e mudou em 2026 com a Lei 20.446. Neste guia explicamos como funciona, o que cobre, as condi\u00e7\u00f5es e o que acontece ao final. Para a resid\u00eancia fiscal, veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/como-obter-residencia-fiscal-no-uruguai\/\">resid\u00eancia fiscal no Uruguai<\/a>.<\/p>\n<h2 id=\"o-que-e\">O que \u00e9 o tax holiday no Uruguai<\/h2>\n<p>\u00c9 uma <strong>op\u00e7\u00e3o<\/strong> para quem adquire a resid\u00eancia fiscal: em vez de pagar IRPF sobre as rendas de capital do exterior, tributar como n\u00e3o residente, que n\u00e3o as grava. Na pr\u00e1tica, ficam isentas no ano da mudan\u00e7a e nos 10 seguintes.<\/p>\n<h2 id=\"cobre\">O que cobre<\/h2>\n<ul>\n<li><strong>Cobre:<\/strong> dividendos, juros, alugu\u00e9is e ganhos de capital do exterior (por exemplo, de investimentos e im\u00f3veis no Brasil).<\/li>\n<li><strong>N\u00e3o cobre:<\/strong> rendas de fonte uruguaia nem sal\u00e1rio por trabalho feito no Uruguai, inclusive remoto.<\/li>\n<li><strong>N\u00e3o precisa:<\/strong> aposentadorias do exterior, como o INSS, n\u00e3o tributam no Uruguai.<\/li>\n<\/ul>\n<h2 id=\"condicoes\">Condi\u00e7\u00f5es desde 2026<\/h2>\n<table>\n<thead>\n<tr>\n<th>Condi\u00e7\u00e3o<\/th>\n<th>Valor<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Presen\u00e7a f\u00edsica<\/td>\n<td>Mais de 183 dias por ano civil<\/td>\n<\/tr>\n<tr>\n<td>Investimento imobili\u00e1rio<\/td>\n<td>Mais de UI 12.500.000 (cerca de USD 2 milh\u00f5es)<\/td>\n<\/tr>\n<tr>\n<td>Fundos produtivos ou de inova\u00e7\u00e3o<\/td>\n<td>Mais de UI 625.000 por ano (cerca de USD 100.000)<\/td>\n<\/tr>\n<tr>\n<td>Investimento direto em empresa<\/td>\n<td>Conforme o Decreto 188\/026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/residencia-fiscal-por-investimento-no-uruguai\/\">resid\u00eancia fiscal por investimento<\/a>.<\/p>\n<h2 id=\"depois\">Quando termina<\/h2>\n<ul>\n<li>Al\u00edquota de 6% por mais cinco exerc\u00edcios mantendo o investimento, depois 12%.<\/li>\n<li>Ou pagamento fixo anual de UI 1.875.000 (cerca de USD 300.000), por at\u00e9 20 anos; UI 1.250.000 com requisitos de presen\u00e7a ou investimento.<\/li>\n<li>Ou o regime geral de 12%.<\/li>\n<\/ul>\n<h2 id=\"talento\">Regime para talentos qualificados<\/h2>\n<p>Para quem vem trabalhar, a Lei 20.446 criou um programa para profissionais qualificados em empresas de inova\u00e7\u00e3o, tecnologia ou servi\u00e7os globais: podem tributar 12% como n\u00e3o residentes sobre o sal\u00e1rio, por at\u00e9 cinco anos, se n\u00e3o foram residentes fiscais nos 5 anos anteriores e ficarem no pa\u00eds pelo menos dois ter\u00e7os do ano.<\/p>\n<h2 id=\"faq\">Perguntas frequentes<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Quanto dura o tax holiday?<\/summary>\n<p>O ano em que voc\u00ea se torna residente fiscal e os 10 seguintes.<\/p>\n<\/details>\n<details>\n<summary>Cobre meus investimentos no Brasil?<\/summary>\n<p>Sim: dividendos, juros, alugu\u00e9is e ganhos de capital do exterior.<\/p>\n<\/details>\n<details>\n<summary>Cobre meu sal\u00e1rio?<\/summary>\n<p>N\u00e3o. Para sal\u00e1rios existe o regime de talentos qualificados.<\/p>\n<\/details>\n<\/div>\n<h2>Planeje seu tax holiday<\/h2>\n<p>Na GlobalTax definimos a data da resid\u00eancia, a condi\u00e7\u00e3o mais conveniente e a sa\u00edda fiscal do Brasil, em portugu\u00eas. <a href=\"https:\/\/globaltax.com.uy\/pt-br\/contato\/\">Fale conosco<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como funciona o tax holiday do Uruguai desde 2026: 11 anos sem IRPF sobre rendas do exterior, condi\u00e7\u00f5es de presen\u00e7a ou investimento e o que acontece ao final.<\/p>\n","protected":false},"author":14,"featured_media":25061,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-24983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gerenciamento-de-formalidades-no-uruguai"],"yoast_head":"<!-- This site is optimized with the 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