Legal security
Uruguay guarantees full equality to foreign investors. No purchase restrictions, no prior residency requirement, no acquisition quota.
Uruguay · 2026
Invest and live in Punta del Este,
with rent in dollars.
Luxury properties in Uruguay for foreign investors seeking to preserve wealth, generate income in USD, and take advantage of the most favorable tax regime in Latin America. We offer a integral solution: from the property to legal and tax residence and Uruguayan citizenship.
7,7%
Annual gross return in USD
11 years
Tax exemption on foreign income
USD 500M
JHSF/Fasano Investment
Why Punta del Este
South America's real estate investment hub
Institutional stability, a de facto dollarized real estate economy, and record-breaking tourist demand. Punta del Este offers foreign investors what few destinations can: predictability, a stable dollar, and a high quality of life.
Market in dollars
Prices, rents, and contracts are denominated in USD. This provides natural protection against local currency volatility and regional inflation.
Structural demand
2026 is projected to be the second-best year on record for foreign tourist arrivals (Ceres Report). Short-term rentals are on the rise.
agile process
From reservation to deed signing, in 30 to 60 days. No prior Uruguayan ID required, no local bank account needed. See the step-by-step instructions.
76 active ventures
80% launched in the last 5 years. Discover our curated selection with Cipriani, Fendi Château, The Rock and SLS.
Institutional capital
JHSF (Fasano Peninsula) and Cipriani are leading a historic repositioning of the destination as an international luxury hub.
Tax advantages
The most attractive tax regime in Latin America
Uruguay combines two unique mechanisms that enhance the net return of the foreign investor: the new Impatriate Regime (Tax Holiday 2.0) and the Promoted Housing Law.
Impatriate Regime
Those who obtain Uruguayan tax residency from 2026 onwards can choose to not to pay taxes foreign source income during 11 fiscal years (year of entry + the following 10 years).
- Option A: Non-Resident Income Tax on External Income (reduced burden)
- Option B: Fixed annual payment of USD 212.000 to USD 318.000
- Annual renewal of the election for up to 20 years
- Combinable with real estate investment starting from USD 2.000.000 (UI 12.500.000)
Exemptions for 10 years
Projects certified by the ANV (National Housing Agency) guarantee the investor a unique package of exemptions:
- Personal income tax/corporate income tax on rentals — exempt for 10 years
- Wealth Tax — exempt for 10 years
- ITP (property transfer tax) — exempt on the first sale
- VAT — exempt on construction and project services
Practical translation: In a promoted unit, net income in USD approximates gross income for an entire decade — something impossible to replicate in countries with high tax pressure.
Zones and prices
From La Brava to José Ignacio
The Playa Brava — La Barra — Manantiales — José Ignacio corridor is consolidating its position as the preferred destination for international investment. Discover the price ranges and profile of each area.
| USD / m² | Profile | |
|---|---|---|
| La Brava — front line | 6.000 - 9.000 | A favorite of high-end investors. Ocean view, full-service. |
| The bar (Selenza, Signature) | 4.500 - 7.400 | Modern product, young lifestyle, medium-high profile. |
| Springs | 4.500 - 6.000 | Axis of greatest current growth. |
| José Ignacio (land) | 250 – 500 / m² of land | Premium houses, exclusive lifestyle. |
| Super-luxury towers | up to 10.000+ | Cipriani, Fasano Residences, Le Parc. |
Trend 2026: expected valuation of 5% to 10% in premium locations and of 3% to 5% in the broader market.
Rental income
Returns in USD that few markets offer
7,7%
Average annual gross yield in USD
With upside in Promoted Housing and first-line.
10–15
Years of payback
Accelerated by the Promoted Housing regime (net income ≈ gross income for 10 years).
3 months
Peak season
January through March are peak periods for premium rentals. A mixed strategy (seasonal + year-round) maximizes occupancy.
Brazilian institutional capital
The JHSF case: the greatest validation of the destination
The Brazilian group JHSF Participações It acquired the historic Enjoy Punta del Este hotel and casino for USD 160 million and announced an additional contribution of up to $500 million to reposition it as Fasano Peninsula: five-star hotel, casino, shopping center with 50 stores, international restaurants, spa and luxury residences.
- USD 660 million total committed over 4 to 5 years
- More than 1.000 jobs preserved
- Renovated hotel and casino operational in December 2026
- Cipriani is making progress in parallel with his residences
How to buy
How to buy a property in Punta del Este as a foreigner
Uruguay does not require prior residency, a Uruguayan ID card, or a local bank account. The foreign buyer can have the property registered in their name within 30 to 60 days.
-
01
Reservation ticket
Sign with a notary, setting the price, payment method, and deadline for the deed. Typical deposit of 10%.
-
02
Title study
The buyer's notary verifies that the property is free of debts, liens, or disputes. Timeframe: 20 to 30 days.
-
03
Sell script
Payment of the balance, transfer of ownership and registration in the Property Registry.
-
04
Required Documentation
Valid passport, bank verification of the origin of funds (UIAF compliance) and address in the country of origin.
Associated costs
- Notary fees: 3% + VAT on the value of the property
- ITP: 2% of the cadastral value (exempt in Promoted Housing)
- Real estate commission: 3% + VAT (market standard)
Next steps
Everything you need to know to invest in Uruguay
Living in Uruguay
A complete guide for foreigners who want to move to Uruguay. Advantages, disadvantages, cost of living, and the immigration process.
Tax residency in Uruguay
How to obtain the Uruguayan Tax Residency Certificate, the three legal ways, Tax Holiday 2.0 and benefits for foreigners.
Citizenship and passport
Uruguayan passport for descendants, naturalization and the benefits of the second passport in Latin America.
Personalized advice
Let's talk about your investment in Punta del Este
We serve investors from Brazil, Argentina, the United States, and Europe. A 30-minute call is all it takes to understand your objective and develop a strategy: product, tax residency, tax structure, and financing.