Uruguay
Minimum investmentUrban property above 12.5 million Unidades Indexadas, about US$2 million in 2026 under Law 20.446. The UI figure is inflation-indexed, so we confirm it on the day you commit
What it grantsTax residency, with the option of an 11-year holiday on foreign-source capital income for new residents. Legal residency is a separate, income-based permit with no investment
Physical presenceNo minimum days under the property route since 1 January 2026; the old route of about US$590,000 plus 60 days a year was abolished
Holding periodThe property must be held while the tax residency is claimed