🇺🇾 Uruguay vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇺🇾 Uruguay | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial (with tax holiday) | Act 60 Incentives |
| Income Tax (Foreign) | 0% foreign (10 years) | 0% (export services) |
| Capital Gains Tax | 0% foreign (10 years) | 0% (post-move gains) |
| Corporate Tax | 25% | 4% (export services) |
| Residency Requirement | $520k property OR income proof | US citizens only |
| Minimum Stay | 183 days to activate | 183 days |
| Cost of Living | Moderate ($2,000-3,500/mo) | Moderate ($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
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
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 Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.