Paraguay and Uruguay both tax only income that arises there. Paraguay naturalises after 3 years of residence (from permanent residence), and Uruguay naturalises after 5 years of residence.
Paraguay sources verified 2026-07-21. Uruguay sources verified 2026-07-12.
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| ParaguaySources verified 2026-07-21 | UruguaySources verified 2026-07-12 |
|---|---|
| Personal income tax | |
| TerritorialLey 6380/2019, Articulo 6 (Fuente), consolidated (DNIT) | TerritorialIRPF - IASS 2024, Titulo 7, Articulo 6 (Direccion General Impositiva) |
| Lowest cited income floor, a month | |
| Not in this dossier yet | Not in this dossier yet |
| Lowest cited investment route | |
$70,000 InvestorResolucion MIC 283/2026, Anexo I, Articulo 1 inciso g (Montos minimos de inversion) | Not in this dossier yet |
| Citizenship | |
Residence first3 yrs from permanent residence | Residence first5 yrs |
| Your current passport | |
| Not in this dossier yet | Kept on naturalisationConstitucion de la Republica, Articulo 81 (IMPO) |
| EU access and English | |
| No EU accessEnglish not widespread | No EU accessEnglish not widespread |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
Paraguay and Uruguay differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, both tax only income that arises there. On entry, Paraguay's lowest cited way in is $70,000 on its investor route. Uruguay's dossier carries no entry figure yet. On citizenship, Paraguay naturalises after 3 years of residence (from permanent residence), and Uruguay naturalises after 5 years of residence. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does Paraguay or Uruguay tax foreign income?
Paraguay: Paraguayan-source income only: activity carried out here, assets located here, or rights used here. Uruguay: Uruguayan-source income. Foreign-source income sits outside the personal income tax.
When do Paraguay and Uruguay treat you as tax resident?
Paraguay: Residence status, Holding permanent residence under the migration law. There is no day count. Uruguay: Day count, More than 183 days in Uruguayan territory during a calendar year. Economic interests, qualifying real estate or investment holdings, whatever the day count. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in Paraguay or Uruguay?
Paraguay's lowest cited way in is $70,000 on its investor route. Uruguay's dossier carries no entry figure yet.
Which grants citizenship sooner, Paraguay or Uruguay?
Paraguay naturalises after 3 years of residence (from permanent residence). Uruguay naturalises after 5 years of residence. Uruguay lets you keep your current passport.
Read each dossier in full
South America
Paraguay
Territorial tax, an accessible route to permanent residence, and a low-cost base in the Southern Cone.
- Permanent card
- 10 years
- Tax basis
- Territorial
from permanent residence
South America
Uruguay
Mainly territorial tax, a conditional multi-year regime on foreign capital income, and a defined route from residence to citizenship.
- Tax residency
- 183 days
- Citizenship
- 3 to 5 years
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