The short version
- Tax treatment differs: Japan — foreign income exempt; Uruguay — territorial taxation. Tax outcomes depend heavily on personal circumstances.
| Criteria | Japan DN | Uruguay Nómada Digital permit |
|---|---|---|
| Minimum income / month | €4,500 | No fixed threshold |
| Income basis | Mixed (salary, freelance or savings) | Savings accepted |
| Initial duration | 6 months | 6 months |
| Renewable | No | Yes (better) |
| Maximum total stay | 6 months | 1 year |
| Path to permanent residence | No | Indirect (switch required) |
| Path to citizenship | No | Via permanent residence |
| Family inclusion | Yes (better) | No |
| Working for local clients | Not allowed | Not allowed |
| Tax treatment | Foreign income exempt | Territorial taxation (Sistema de fuente territorial (IRPF/IRNR); optional new-resident tax holiday for those who become tax residents) |
| Health insurance | Required (explicit), min. €53,999 | Not required |
| Insurance duration required | Full visa period | — |
| Application fee | ≈ €16.20 | ≈ €8 (better) |
| Where to apply | Embassy / consulate, In country | Online, In country |
| Processing time | 1 weeks | 2–4 weeks |
Green values mark the objectively better number in that row.
Full guide
Japan DN →
Requirements, application steps, insurance and sources.
Full guide
Uruguay Nómada Digital permit →
Requirements, application steps, insurance and sources.
Don't forget insurance
Both programs have their own health-insurance rules — we match plans against each one's published requirement, with the evidence shown.
Sources
- Government ISA - Status of Residence of 'Designated Activities' (for Digital Nomad / Spouse or child of Digital Nomad) - income, stay, application procedure (opens in a new tab) accessed 2026-06-10
- Government ISA Digital Nomad page - insurance requirement (private medical travel insurance, JPY 10M medical treatment cover, policy period = entire planned stay) (opens in a new tab) accessed 2026-06-10
- Government ISA outline PDF - Status of Residence for Digital Nomad (annual income >= JPY 10 million, 6 months within a year, insurance >= JPY 10M) (opens in a new tab) accessed 2026-06-10
- Government ISA Q&A on Digital Nomad Designated Activities (as of July 2024) - income assessment (A9), insurance purpose/coverage (A10), tax convention exemption (A7), no public insurance enrollment (A5/A10) (opens in a new tab) accessed 2026-06-10
- Government ISA chart of eligible countries/regions for Digital Nomad (No. 53, 51 countries/regions) and Spouse/Child (No. 54) (opens in a new tab) accessed 2026-06-10
- Government MOFA - Specified visa: Designated activities (Digital Nomad, Spouse or Child of Digital Nomad) - 6 months no extension, JPY 10M income proof, JPY 10M insurance proof, COE optional, embassy application (opens in a new tab) accessed 2026-06-10
- Embassy Consulate-General of Japan in Chicago - Digital Nomad visa requirements (processing time 5 business days with COE / TBD without; single entry, 3-month validity) (opens in a new tab) accessed 2026-06-10
- Government MOFA (EN) - Visa Fees (approx. JPY 3,000 single entry, JPY 6,000 double/multiple, JPY 700 transit; exemptions by nationality/purpose; no fee if refused) (opens in a new tab) accessed 2026-06-10
- Government MOFA (JA) - 査証手数料 visa fee page, fresh scrape confirming approx. JPY 3,000 single-entry standard fee still current (opens in a new tab) accessed 2026-06-10
- Embassy Consulate-General of Japan in Detroit - VISA FEES effective April 1, 2026 (standard single entry USD 20.00; exemption list) - refutes media claims of JPY 15,000 fee (opens in a new tab) accessed 2026-06-10
- Government Guideline for Japan's Pre-Entry Tuberculosis Screening (ISA/MOFA/MHLW, 2024-12-26, revised 2025-02-19) - explicitly applies to Designated Activities Notifications No. 53/54; Philippines/Nepal mandatory from 2025-06-23, Vietnam from 2025-09-01, Indonesia/Myanmar/China to be scheduled (opens in a new tab) accessed 2026-06-10
- Government ISA white paper data section - acceptance of digital nomads from 2024-03-31; requirements: visa-exempt + tax-convention nationality, annual income >= JPY 10M, max 6 months (opens in a new tab) accessed 2026-06-10
- Government ECB euro foreign exchange reference rates - JPY 185.19 per EUR (2026-06-10) (opens in a new tab) accessed 2026-06-10
- Law firm Fragomen - Japan Digital Nomad Visa now available (states effective 2024-03-29) (opens in a new tab) accessed 2026-06-10
- Government Hoja de identidad provisoria - Tramites - gub.uy (Direccion Nacional de Migracion: includes 'nomada digital' category, cost 55.71 U.I., sworn declaration, vaccination cert per Decreto 136/2018, Decreto 394/009 / Decreto 353/23, document covers a period under 180 days) (opens in a new tab) accessed 2026-06-15
- Government Nomades digitales podran vivir y trabajar legalmente en Uruguay - Uruguay XXI (official: scope, 6 months renovable por 6 meses adicionales, Decreto 238/022, sworn declaration of means, no salary requirement at launch) (opens in a new tab) accessed 2026-06-15
- Government Permiso especial de residencia legal - gub.uy / AGESIC (official announcement: digital-nomad provisional-identity permit, 6+6 months, sworn declaration of means, criminal-record + vaccination cert for renewal, no income figure) (opens in a new tab) accessed 2026-06-15
- Government Residencia Legal - Temporaria - Tramites - gub.uy (ordinary temporary residence: issuing authority, 6 months-2 years duration, cost 557.30 U.I., for transition after the nomad permit) (opens in a new tab) accessed 2026-06-15
- Government Unidad Indexada - Direccion General Impositiva (DGI), gub.uy: official daily U.I. value table; 15/06/2026 = 6.5781 UYU, used to convert the 55.71 U.I. fee (opens in a new tab) accessed 2026-06-15
- Media Uruguay llama a nomadas digitales a residir y trabajar con un permiso especial - El Observador (cost 55.71 U.I., 'actualmente no hay requisitos de sueldo' / no salary requirement, 6+6 month renewal, launch context) (opens in a new tab) accessed 2026-06-15
- Media EUR/UYU exchange rate (~46.8 UYU per EUR, June 2026), used to convert the application fee to EUR (opens in a new tab) accessed 2026-06-15
- Law firm Uruguay Tax Residency - Complete 2026 Guide (183-day residency trigger with DGI substance test, territorial system, foreign-income treatment, new-resident holiday, Law 20.446) (opens in a new tab) accessed 2026-06-15
- Media Uruguay Raises Tax Holiday Threshold to US$2 Million and Introduces 12% Tax on Foreign Income (Law 20.446, effective 2026-01-01) (opens in a new tab) accessed 2026-06-15
- Government Uruguay - Healthcare (US ITA): SNIS / FONASA structure, ASSE public hospitals and private mutualistas (opens in a new tab) accessed 2026-06-15