For US citizens and green card holders in Uruguay
US Taxes for Americans Living in Uruguay
An American in Uruguay deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Uruguay, double tax relief, social security, and the Streamlined route for missed years.
Quick answer
Do US citizens living in Uruguay have to file US taxes?
Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Uruguay gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US does not have an income tax treaty with Uruguay, and a social security agreement has been in force since November 1, 2018.
At a glance
- Yearly US return
- Yes, on worldwide income; due June 15 automatically when living abroad
- US tax treaty with Uruguay
- No, per the IRS list
- Social security agreement
- Yes, in force since November 1, 2018
- Accounts in Uruguay
- FBAR above US$10,000 in total; Form 8938 above higher limits
- Behind on filing
- Streamlined: 3 years of returns, 6 years of FBARs
Do Americans living in Uruguay have to file US taxes?
Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Uruguay does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Uruguay all go on it, converted from Uruguayan pesos to US dollars.
The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.
Reporting Uruguayan bank and investment accounts
Two separate reports cover money held in Uruguay, and many Americans there need both.
| Report | Who files | When |
|---|---|---|
| FBAR (FinCEN Form 114) | Foreign accounts above US$10,000 in total at any time in the year | April 15, automatic extension to October 15 (IRS) |
| Form 8938 | Living abroad: above US$200,000 at year end or US$300,000 at any time if single; US$400,000 / US$600,000 if married filing jointly | With the tax return; US$10,000 penalty if not filed (IRS) |
Pension and savings products in Uruguay can be reportable too, so we list every account before deciding what goes where.
Will I pay tax twice living in Uruguay?
Most Americans in Uruguay end up owing little or no US income tax, because tax paid in Uruguay or the exclusion of foreign earnings offsets it. The exclusion covers up to US$130,000 of earned income for 2025 and US$132,900 for 2026 (IRS); the foreign tax credit instead uses the income tax you paid in Uruguay.
There is no US income tax treaty with Uruguay (IRS treaty list), so relief from double tax comes only from US domestic rules: the foreign earned income exclusion and the foreign tax credit.
See FEIE vs foreign tax credit for how the two compare.
Missed years while living in Uruguay
Behind on US filings while living in Uruguay? Eligible non-willful filers who live abroad can use the Streamlined Foreign Offshore Procedures: file the last 3 years of returns and 6 years of FBARs, pay any tax and interest, and the IRS does not charge the usual failure-to-file, information return or FBAR penalties (IRS). More in our Streamlined guide.
Your Uruguayan return and ours
Americans in Uruguay include retirees and remote workers drawn by its stability.
We prepare the US side only. Your Uruguayan tax return stays with a local adviser in Uruguay, and we can work from the figures on that return so both sides match.
How we help
Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Uruguay: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.
Sources: treaty articles and US law
Treaty and social security
- There is no US income tax treaty with Uruguay (not on the IRS A to Z list). Relief from double tax comes from the foreign tax credit under Code section 901 and the exclusion under section 911.
- Social security: the US agreement with Uruguay entered into force on November 1, 2018 (SSA).
US law
- Foreign tax credit: Code section 901 (IRS Pub 54).
- Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
- FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
- Green card holders and residency: Code section 7701(b) (IRS Pub 519).
- Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
The tax rules of Uruguay also apply to you there; a local adviser covers that side.
Americans in other countries
All country pages: US tax for Americans by country.
- Germany
- The Netherlands
- France
- The United Kingdom
- Spain
- Italy
- Portugal
- Ireland
- Switzerland
- Sweden
- Austria
- Belgium
- Denmark
- Norway
- Greece
- Poland
- Australia
- New Zealand
- Japan
- South Korea
- Israel
- Singapore
- Thailand
- The Philippines
- Costa Rica
- Panama
- Chile
- The Czech Republic
- Finland
- Iceland
- Estonia
- Latvia
- Lithuania
- Slovakia
- Slovenia
- Turkey
- Romania
- China
- South Africa
- Brazil
- Argentina
- Vietnam
- Hong Kong
- Malaysia
Common questions
Do Americans in Uruguay pay US tax?
Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Uruguay on April 15 gives an automatic extension to June 15, and tax paid in Uruguay or the foreign earned income exclusion often reduces the US tax to little or nothing.
Is there a tax treaty between the US and Uruguay?
No. The US does not have an income tax treaty with Uruguay. Relief comes from the foreign tax credit and the foreign earned income exclusion.
Do I pay social security in both the US and Uruguay?
Generally not. The US-Uruguay social security agreement, in force since November 1, 2018, assigns your work to one system.
What if I never filed US taxes while living in Uruguay?
If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
- IRS: United States income tax treaties, A to Z
- SSA: U.S. International Social Security Agreements
- IRS: Foreign earned income exclusion
- IRS: Report of Foreign Bank and Financial Accounts (FBAR)
- IRS: Comparison of Form 8938 and FBAR requirements
- IRS: U.S. taxpayers residing outside the United States (Streamlined)
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Yearly filing package, FEIE vs foreign tax credit, Streamlined filing.
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Prepared and signed by a licensed US CPA who can represent you before the IRS. Verify Gurleen Kaur's Washington licence (#41150) on CPAverify
Social security: the US and Uruguay
The US and Uruguay have a social security agreement, often called a totalization agreement, in force since November 1, 2018 (SSA). It decides which country's social security system covers your work, so you generally pay into one system, not both. If you stay covered by the US system, a certificate of coverage from the SSA shows the Uruguayan side that you are exempt (IRS Pub 54). The agreement can also help you qualify for benefits by combining work credits from both countries.