Taxation of international executives
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.
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.
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.
Are there any additional considerations that should be considered before initiating a short-term assignment in Uruguay?
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