Uruguay - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives


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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as anassignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

In order to work in Uruguay, foreigners staying for more than 180 days must start the residence procedure at the immigration office.

Payroll considerations

Are there special payroll considerations for short-term assignments?

In order to be included in the payroll, workers who come to Uruguay for more than 180 days must start the residence procedure as indicated above.

Taxable income

What income will be taxed during short-term assignments?

If the assignment is for less than 183 days and the worker does not have in Uruguay the center of his/her economic or vital interest base, he/she will be subject to non-resident income tax (usually applied by withholding).

If he/she qualifies as a resident, he/she will be subject to personal income tax.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Uruguay? 


© 2017 KPMG Sociedad Civil, a Uruguay limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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