Remote work in Uruguay: what Decree 238/022 opened up

There is a question that almost every professional in technology, consulting or services has asked at some point: is it possible to live in another country and carry on working for whoever pays me today?

In most destinations the answer is complicated. Either the immigration category does not exist, or it exists but requires you to be hired locally, or it demands a high minimum salary, or it creates a double social security contribution that consumes the whole advantage.

Uruguay settled the matter by decree, on 28 July 2022.

What the rule says

Decree No. 238/022 replaced article 8 of Decree 394/009 — the regulation implementing Migration Law 18,250 — and expressly provided for two distinct situations for a foreign national applying for temporary residence for a period of under 180 days.

The first is that of someone coming to carry out an activity in Uruguay, for a fixed term. Once the Hoja de Identidad Provisoria has been obtained, that person must register with the social security bodies of the country.

The second is the one that matters here: someone who carries out an activity remotely from national territory for entities based abroad. And the text is explicit as to the consequence: in that case registration with the Uruguayan social security bodies is not required.

The document can be renewed, once only, for a further 180 days — completing a year. Anyone wanting to remain beyond that can then apply for temporary or permanent residence under the ordinary categories.

The Uruguayan government gave this route public shape in May 2023, with a campaign by Uruguay XXI, the state investment and export promotion agency, and the opening of the procedure through a digital form.

The point competitors do not explain

The absence of registration with Uruguayan social security is not a bureaucratic detail. It is the whole reason for the rule.

The Uruguayan authority reasoned as follows: someone working for abroad carries on contributing in their country of origin. Requiring a contribution in Uruguay as well would create a double contribution on the same income — which would make the arrangement unworkable in practice.

It is also what distinguishes this situation from Law No. 19,978, the Uruguayan teleworking law. That rule deals with remote work carried out inside the country for companies based in the country, and does not reach someone providing services to a foreign company. Those cases fall under Law No. 19,920 — the General Law on Private International Law — which allows the parties to choose freely the law applicable to the employment relationship.

Translated into the real world: the professional can keep the contract as it stands today.

A route with few takers

One figure says a great deal about the stage the programme is at: up to January 2024, the Dirección Nacional de Migración, the national immigration authority, had received 43 applications — most from Argentines, followed by North Americans, Mexicans, Peruvians, South Africans and Irish nationals.

Forty-three. In a country that ran an international campaign to attract this audience.

There are two readings, and both favour anyone arriving now. The first is that the route is still little known — the recorded origins are few, and most nationalities do not appear among them at all. The second is that there is no congestion: the procedure is digital and the immigration authority has installed capacity far above current demand.

Set that against queues running into months at European immigration bodies and the difference in experience is plain.

What this permit is not

Here is the point where it pays to be rigorous, because it is where the damage concentrates for anyone guided by superficial content.

It is not tax residency. They are distinct things, with distinct bodies and distinct consequences. Holding authorisation to live and work remotely in Uruguay does not, by itself, determine where a person is taxed. We open up that distinction in Legal and tax residency in Uruguay: the difference.

It does not neutralise the law of the country of origin. The previous tax jurisdiction has its own rules on when someone ceases to be a tax resident, and they do not depend on what Uruguay grants. Leaving without dealing with that side is the most expensive error in the whole operation — the subject is covered in Tax exit to Uruguay: the errors that cost the most.

It is not automatic as to time. Remaining in Uruguay may, depending on the case, produce tax effects the person did not plan for. The day count is only one criterion among several, as we deal with in How long must you spend in Uruguay to be a tax resident?.

It is not a permanent regime. The document is valid for 180 days, renewable once only for an equal period. Anyone intending to stay has to move to another category before the window closes — and that transition is a design decision, not a last-minute formality.

Who this route actually serves

The profile is fairly well defined.

Self-employed professionals billing from abroad — development, design, consulting, marketing, architecture, translation.
Employees of foreign companies working remotely, whose contract can stay where it is.
Partners in companies outside Uruguay whose activity requires physical presence nowhere in particular.
Anyone who wants to test the country for a year before committing the family to a definitive move — and that, in practice, is the best use of the rule.

That last point deserves emphasis. A year of temporary residence is enough time to experience two partial winters, get to know neighbourhoods, assess schools and decide on the basis of information — without having irreversibly closed anything down at home. It is the opposite of a move made on impulse, and it is what cuts the chance of regret dramatically.

What still depends on a legislative decision

In December 2022 a bill was put before the Uruguayan Parliament proposing a category of its own for remote workers, with a term of two years, renewable once for an equal period — considerably longer than the renewable 180 days of the current decree.

It is a bill. As at the verification date of this article, the framework in force remains Decree 238/022, and any statement about two-year terms should be treated as a proposal, not as an entitlement. It is worth following: if approved, it substantially changes the calculation for anyone planning an intermediate stay.

Note on sources: the normative framework cited is Decree No. 238/022 of 28 July 2022, which replaced article 8 of Decree No. 394/009, implementing Law No. 18,250; the other rules mentioned are Law No. 19,978 and Law No. 19,920. The figure of 43 applications is from January 2024, reported by the Dirección Nacional de Migración. Fees for the procedure are set in indexed units and there are additional costs on issue of the identity document; the amounts published by different sources diverge and should be confirmed on the official portal on the date of consultation. The bill for an extended term has not been confirmed as a rule in force at this verification. Requirements, deadlines and conditions vary according to profile, nationality and individual situation.

Frequently asked questions

Does Uruguay have a digital nomad visa?

It has an equivalent immigration category, created by Decree 238/022 of July 2022 and publicised in May 2023. It is a temporary residence of up to 180 days, renewable once only for an equal period, intended for people working on their own account or for companies based abroad.

Decree 238/022 expressly provides that, for someone carrying out remote activity for entities based abroad, registration with the Uruguayan social security bodies is not required — on the understanding that the person carries on contributing in their country of origin, avoiding a double contribution.

How long is the authorisation valid for?

Up to 180 days, renewable once only for a further 180 — a year in total. To remain beyond that, you have to move to temporary or permanent residence under the ordinary categories.

Does this permit give tax residency in Uruguay?

No. Immigration residence and tax residence are distinct institutions, with their own bodies and their own criteria. Confusing them is the most expensive error made in this kind of move.

Is there a minimum salary requirement?

According to the official publicity for the programme, there was no salary requirement — with the express caveat from Uruguay XXI itself that this and other requirements may change. It is a point that needs to be confirmed at the official source at the moment of decision.

Can I keep my existing employment contract while working from Uruguay?

The Uruguayan teleworking law does not reach someone providing services to a foreign company; the General Law on Private International Law applies, and it allows the parties to choose the applicable law. That settles the Uruguayan side — the side of the country of origin, in both tax and employment law, has to be analysed separately.

Where to start

What Uruguay did in 2022 was simple and rare: it recognised in writing that there are people working from inside the country for outside it, and decided not to charge twice for that.

It is a short rule, a single article replaced, and it opens a door that almost no country in the region has opened with the same clarity. Add to that the infrastructure that makes the arrangement workable in practice — connectivity, energy and time zone — which we cover in Why Uruguay works for people who work remotely.

What the rule does not do is resolve the other side of the border. And that is exactly where it is decided whether the move will be a saving or a liability: the order between leaving the country of origin, entering Uruguay and settling where you are taxed admits no improvisation.

The full picture is in Uruguay residency: the definitive guide for 2026 and in What changed in 2026. The view for people working in technology is in Tech professionals in Uruguay.

And when the decision moves from hypothesis to a date in the diary, it is that route — both sides of the border, in the right order — that we handle in Residency and Visas and in Tax Residency.

Informational content. It does not constitute legal, immigration, employment or tax advice. Rules verified on 21 August 2026 with the official Uruguayan sources. Requirements and amounts may be altered by later rules and should be confirmed at the official source. Each situation is analysed individually.