🇺🇾 Uruguay Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 36.0% Territorial system

Corporate tax 25.0%

IVA 22.0% standard rate

Tax residency 183 days 14 tax treaties

Uruguay tax profile

Data year: 2025

Tax system: Territorial Uruguay generally taxes only Uruguayan-source income. New tax residents can elect to pay tax on foreign financial income at 12% or remain exempt for 11 years (changed from 5 years for pre-2024 elections).
Top PIT rate: 36.0%
Corporate tax rate: 25.0%
IVA: 22.0%
Capital gains tax: 12.0% Capital investments (including capital gains) taxed at flat 12% under IRPF.
Social security (employee): 18.1%
Social security (employer): 12.6%
Dividend withholding: 7.0%
Interest withholding: 12.0%
Royalty withholding: 12.0%
Wealth tax: Yes
Treaty count: 14

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
UYU 0	and above	25.0%	--

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
UYU 0	UYU 552,384	0.0%	--
UYU 552,384	UYU 789,120	10.0%	--
UYU 789,120	UYU 1,183,680	15.0%	--
UYU 1,183,680	UYU 2,367,360	24.0%	--
UYU 2,367,360	UYU 3,945,600	25.0%	--
UYU 3,945,600	UYU 5,918,400	27.0%	--
UYU 5,918,400	UYU 9,074,880	31.0%	--
UYU 9,074,880	and above	36.0%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Zonas Francas (Free Trade Zones) Companies operating in Uruguayan Free Trade Zones are fully exempt from all nati...	Free zone	--	--	Active

Territorial Exemption Non-Dom Regime

Days threshold: 183 days
Residency rules: Resident if present 183+ days in a calendar year, or if center of vital/economic interests is in Uruguay.
Exit tax: No
CFC rules: No
Non-dom regime: New tax residents can elect to be exempt from IRPF on foreign-source income for up to 11 years (extended from 5), or pay flat 12% on foreign financial income.