
Invest in Uruguay. Own exceptional architecture.
Discover one of Latin America's most stable countries and explore exceptional real estate opportunities, an attractive tax residency framework and a remarkable quality of life.
Real estate as your gateway to Uruguay
Investing in real estate can be more than acquiring an asset. For international buyers, it can also become part of a broader decision to live, invest and establish a base in Uruguay.
IXOU offers a curated portfolio of exceptional properties across Montevideo for international investors.
Every investor has a unique financial and fiscal profile. At IXOU, we offer a complimentary initial consultation with a specialized Uruguayan tax advisor to evaluate tax residency options, the Tax Holiday, and other available benefits.


Brusco
An ecosystem in the heart of Montevideo comprised of 3 towers (two residential and one office), 5 restaurants, gym, and top-quality amenities.
Why more international buyers choose Uruguay
Uruguay has become one of the most attractive destinations in Latin America for international buyers seeking security, stability and quality of life.
Legal security
Equal property rights and a reliable legal framework for foreign investors.
Economic stability
A predictable economy with a clear, investment-friendly environment.
Quality of life
A safe, peaceful lifestyle with strong international connections.
No restrictions for foreign buyers
Foreign buyers can acquire property under the same conditions as Uruguayans.
Attractive tax residency
Real estate can form part of a pathway to tax residency and benefits for new residents.
Invest. Live. Become a tax resident.
Uruguay offers multiple pathways to obtain tax residency, including options tied to real estate investment. An attractive regime for those looking to establish themselves in the country, diversify their wealth, and access a stable and secure environment.
USD ~585,000
Real estate investment
Real estate investment + 60 days of physical presence in Uruguay during the year.
USD ~2,500,000
Real estate investment
Real estate investment with no physical stay requirement associated with this pathway.
183+ days
Stay in Uruguay
Physical presence in Uruguay during the calendar year, as an alternative pathway to tax residency.
Requirements can also be fulfilled through family ties, economic activities, or other investments provided by law.
Tax Holiday: fiscal benefits for new residents
Uruguay offers a special tax regime allowing new residents to access 11 tax years of exemption on qualifying foreign-source investment income and capital gains.
The benefit covers the tax year in which tax residency is acquired and the following 10 years, provided the applicable requirements are met.
How to access the Tax Holiday?
183+ days in Uruguay
Physical presence during the calendar year, meeting the conditions of the regime.
USD ~2,085,000 in real estate
Real estate investment made on or after September 1, 2025, subject to investment retention requirements.
USD ~105,000 annually in funds
Annual investment over 10 years in funds dedicated to productive projects, research, development or innovation, subject to regulation.
Starting in 2026, obtaining tax residency and accessing the Tax Holiday are distinct processes. The benefit is not automatic and requires meeting additional conditions.


Cumbre
Only 11 residences on Montevideo’s promenade, with ocean views and design by ELEMENTAL. You will feel like you are living in a hotel with the warmth of a home.
An attractive fiscal environment for your wealth
Foreign-held wealth
Uruguay's Wealth Tax generally does not levy taxes on assets located outside the country.
No exit tax
Ceasing to be a tax resident in Uruguay does not trigger a specific wealth exit tax.
No general inheritance tax
Uruguay does not levy a general inheritance or estate tax, without prejudice to other applicable duties.
Exemptions on foreign income
The Tax Holiday enables exemptions on qualifying foreign-source income and capital gains, subject to statutory conditions.
Discover which tax benefits you can access in Uruguay
Every investor has a unique financial and fiscal profile. At IXOU, we offer a complimentary initial consultation with a specialized Uruguayan tax advisor to evaluate tax residency options, the Tax Holiday, and other available benefits.
The information presented is for guidance purposes and is based on the Uruguayan tax regime applicable from 2026. Dollar amounts are approximate as statutory requirements are set in Indexed Units (UI). Access to tax benefits is subject to compliance with conditions established by current regulations. IXOU does not provide tax or legal advice. Each case must be evaluated individually by qualified professionals.
Architecture that defines places
At IXOU, architecture is more than design—it is a way of shaping better cities. Every development is created to enrich its surroundings, elevate everyday living and deliver enduring value through exceptional architecture, sustainability and craftsmanship.

IXOU is not a real estate agency. We are a developer with projects designed for investment.
We develop exceptional residential projects with some of the world's most respected architects, creating homes that combine timeless design, outstanding construction quality and lasting value.


World-class architects
We collaborate with internationally acclaimed studios to create singular buildings that transform Montevideo's cityscape.


Exceptional quality
Rigorous engineering and premium materials define spaces built to endure and grow in value over time.


Sustainability
We build with the future in mind, integrating efficiency, comfort and responsible decisions into our developments.


Limited collections
We prioritize architectural integrity and develop unique buildings with their own identity and considered scale.


Vardø
VARDØ is a mixed-use project designed by Dark Arkitekter together with Rudolph, which will incorporate residences, a commercial space and a rooftop.
IXOUARQs
Designed by world-renowned architects.
We collaborate with internationally renowned architects whose work has transformed cities around the world, creating residences that combine timeless design, functionality and lasting quality.

MVRDV
NetherlandsAuthors of works such as Markthal, Valley and the Depot Boijmans Van Beuningen have turned architectural experimentation into some of the most recognizable and influential buildings of recent decades.

ArchitectureStudio
FranceMore than fifty years and projects on four continents support a trajectory marked by large cultural, institutional and urban facilities, from the European Parliament to important theaters and museums.

Carlos Ott
UruguayAuthor of the Bastille Opera in Paris and one of the Uruguayan figures with the greatest international projection. Carlos Ott builds architecture of monumental scale, great technical complexity and an unmistakable visual identity.

ELEMENTAL
ChileLed by Pritzker Prize winner Alejandro Aravena, ELEMENTAL redefined the social reach of architecture. Their projects demonstrate that design can intervene in a concrete way in housing, inequality and the future of cities.

Mathias Klotz
ChileWith more than four decades of experience and published, awarded and internationally exhibited work, it has established itself as one of the great references of contemporary Chilean architecture and throughout Latin America.

Carlos Ferrater
SpainNational Architecture Prize of Spain and reference for several generations. His work transforms geometry, light and landscape into an architecture of enormous precision, where each decision finds a constructive and spatial reason.

Monoblock
ArgentinaAuthors of the MAR Museum in Mar del Plata and winners of important public competitions, they have built a recognized production that includes museums, universities, collective housing and large urban projects.

Estudio Seis
UruguayAuthors of a growing collection of residential buildings in Punta Carretas, Carrasco, Pocitos and Malvín, they have become one of the names with the greatest presence in the new architecture of Montevideo.

Saraiva + Associados
PortugalMore than 150 professionals and projects such as the Lisbon Justice Campus, hospitals, airports and large institutional headquarters reflect its ability to operate internationally in highly complex programs.

Dark Arkitekter
NorwayResponsible for the urban plan and several buildings of Barcode, one of the projects that transformed Oslo's waterfront, they have played a decisive role in the recent evolution of the Norwegian capital.

Germán Hauser
ArgentinaTwo first prizes, presence in international biennials and works such as the Scientific and Technological Pole of Buenos Aires support a trajectory that combines recognition, public scale and built architecture.

Edgardo Minond
ArgentinaLifetime Achievement Award 2025, author of the Buenos Aires Convention Center and collaborator of Foster + Partners, occupies a central and widely recognized place in Argentine architecture in recent decades.


Céfiro
CÉFIRO is an exclusive residential project designed by Estudio Seis and located in the Puerto del Buceo area, on Iturriaga.
IXOU developments in Uruguay
A selection of residential developments in Montevideo for living, investing and building a long-term relationship with Uruguay.
Discover which tax benefits you can access in Uruguay
Every investor has a unique financial and fiscal profile. At IXOU, we offer a complimentary initial consultation with a specialized Uruguayan tax advisor to evaluate tax residency options, the Tax Holiday, and other available benefits.