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Buying property in Uruguay as a foreigner: requirements, taxes and costs

What a foreigner needs to buy property in Uruguay: No restrictions, Key requirement, Purchase tax. 4 projects under construction with 3D tours.

Can a foreigner buy property in Uruguay?

No restrictions
Same rights as a local citizen, no prior residency needed
Key requirement
Valid passport + RUT tax ID (a few days to process)
Purchase tax
ITP on the property's value · notary fees ~3% + VAT
Non-residents
IRNR tax 12% on gross rental income

Source: ingar.com.uy, laciteuruguay.com

Frequently asked questions

No restrictions when buying property in Uruguay

Same rights as a local citizen, no prior residency needed

Key requirement when buying property in Uruguay

Valid passport + RUT tax ID (a few days to process)

Purchase tax when buying property in Uruguay

ITP on the property's value · notary fees ~3% + VAT

Non-residents when buying property in Uruguay

IRNR tax 12% on gross rental income

4 projects under construction in Uruguay

Compared: buying as a foreigner across the index's 12 countries

Main requirement for foreigners and listed projects, by country
CountryKey pointDetailProjects
Argentina No restrictions Same terms as an Argentine citizen, no prior visa needed 19
Mexico Restricted zone No direct title within 100km of a border / 50km of the coast 13
Spain Key requirement NIE tax ID — required to sign a deed or apply for a mortgage 2
the United States No restrictions No residency, citizenship, or SSN required to buy 25
Uruguay No restrictions Same rights as a local citizen, no prior residency needed 4
Panama No restrictions Same terms as a Panamanian citizen, no local partner or quotas required 16
Colombia Key requirement Passport or foreigner ID + proof of lawful source of funds 11
Paraguay No restrictions Same rights as a Paraguayan citizen, no residency or special visa 7
Peru No restrictions Same property rights as a Peruvian citizen, no prior residency (except within 50km of a border) 2
Ecuador — — 0
Costa Rica — — 0
the Dominican Republic No restrictions No prior residency or citizenship required to buy 2

Editorial content with cited sources. This is not legal or tax advice. Rules change: always confirm with a local professional before transacting.