🇺🇾 Uruguay vs 🇬🇮 Gibraltar
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇺🇾 Uruguay | 🇬🇮 Gibraltar |
|---|---|---|
| Tax System | Territorial (with tax holiday) | Low Tax |
| Income Tax (Foreign) | 0% foreign (10 years) | 0-25% |
| Capital Gains Tax | 0% foreign (10 years) | 0% |
| Corporate Tax | 25% | 12.5% |
| Residency Requirement | $520k property OR income proof | Category 2 (self-sufficient) |
| Minimum Stay | 183 days to activate | 183 days |
| Cost of Living | Moderate ($2,000-3,500/mo) | Moderate-High ($2,500-4,000/mo) |
🇺🇾 Uruguay
Highlights
- ✅10-year tax holiday on foreign income
- ✅Stable banking system
- ✅High quality of life
- ✅Safe country
- ✅Good infrastructure
Considerations
- ⚠️Higher residency requirements
- ⚠️Cold winters
- ⚠️Small market
Best For
- 👤Wealthy individuals
- 👤Argentines
- 👤Quality of life seekers
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
Which Should You Choose?
Choose Uruguay if: You prioritize 10-year tax holiday on foreign income and stable banking system. Ideal for wealthy individuals, argentines, quality of life seekers.
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.