🇺🇾 Uruguay
UY / URY #89
Nomad Score
57.0
Cities
16
🇺🇾 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).
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.
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
Territorial Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| UYU 0 | and above | 25.0% | -- |
Personal income
| 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 (1)
| 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 |
🏠 TAX RESIDENCY
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.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
August
📚 SOURCES
-
PwC Uruguay
(accessed Mar 23, 2026)
IRPF 0-36%, IRAE 25%, territorial system
🔗 RELATED
🧭 CONTINUE EXPLORING URUGUAY