- Income tax brackets updated
- Special tax regimes updated
UY
Uruguay
South America
UYU
UY · URY · #89 · 14 cities
Nomad score
57/100
Compare
Top income tax
36.0%
Territorial system
Corporate tax
25.0%
IVA
22.0%
standard rate
Tax residency
183 days
24 tax treaties
Uruguay tax profile
Data year: 2026
- Tax system
- Territorial Uruguay taxes Uruguayan-source income under a territorial source principle (IRPF, IRAE, IRNR). Foreign passive income of residents is generally taxed at 12% under IRPF unless a new resident elects IRNR tax holidays (10+1 years) or a permanent 7% IRPF rate on qualifying foreign capital income via DGI form 0306.
- Top PIT rate
- 36.0%
- Corporate tax rate
- 25.0%
- IVA
- 22.0%
- Capital gains tax
- 12.0% Capital investments (including most capital gains) are taxed at a flat 12% under IRPF or IRNR, with limited exceptions.
- Social security (employee)
- 18.1%
- Social security (employer)
- 12.6%
- Social security cap (annual)
- UYU 3,465,912
- Dividend withholding
- 7.0%
- Interest withholding
- 12.0%
- Royalty withholding
- 12.0%
- Wealth tax
- Yes
- Treaty count
- 24
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| UYU 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| UYU 0 | UYU 576,576 | 0.0% |
| UYU 576,576 | UYU 823,680 | 10.0% |
| UYU 823,680 | UYU 1,235,520 | 15.0% |
| UYU 1,235,520 | UYU 2,471,040 | 24.0% |
| UYU 2,471,040 | UYU 4,118,400 | 25.0% |
| UYU 4,118,400 | UYU 6,177,600 | 27.0% |
| UYU 6,177,600 | UYU 9,472,320 | 31.0% |
| UYU 9,472,320 | and above | 36.0% |
Special regimes (3)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Tax holidays (new resident foreign capital income) One-time election to treat qualifying foreign capital income under IRNR for the... | No rate or amount recorded | 11yr | Active |
| New resident 7% IRPF on foreign capital income Alternative one-time election for new residents to pay IRPF at 7% on qualifying... | 7.0% | Duration not recorded | Active |
| Zonas Francas (Free Trade Zones) Companies operating in Uruguayan Free Trade Zones are fully exempt from all nati... | No rate or amount recorded | Duration not recorded | Active |
Tax flags
Territorial Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present more than 183 days in a calendar year (sporadic absences count), if economic or vital interests are in Uruguay, or if certain investment thresholds apply (PwC/DGI).
- Exit tax
- No
- CFC rules
- No
- Non-dom regime
- New fiscal residents may elect once between IRNR treatment (no tax on qualifying foreign capital income for up to eleven years) or a 7% IRPF rate on the same income without a time limit. Pre-2020 residents could elect a shorter IRNR window with optional extension to ten years under Law 19.937 when investment and presence tests are met.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- August
Sources
- BPS Comunicado R 5/2026 — IRPF escalas 2026 (accessed Oct 9, 2026) 2026 BPC UYU 6,864; monthly employment IRPF brackets (annual = ×12)
- DGI — Tax holidays for new fiscal residents (accessed Oct 9, 2026) IRNR 10+1 or IRPF 7% elections; form 0306; Law 19.937 extension rules
- DGI — Estado de los CDI (accessed Oct 9, 2026) Income-tax treaty network; cross-checked count with PwC WHT treaty table
- PwC Uruguay Tax Summaries (accessed Oct 9, 2026) IRAE 25%, IVA 22%, WHT, NWT, social security, residency, DMTT, CFC