🇺🇾 ZONAS FRANCAS (FREE TRADE ZONES)
Uruguay — Special Tax Regime
Status
Active
📋 DETAILS
Summary
Companies operating in Uruguayan Free Trade Zones are fully exempt from all national taxes, including income tax.
Eligibility
Companies operating in designated FTZs: Zonamerica, Aguada Park, WTC Free Zone, and others.
Benefits
100% exemption from all national taxes including IRAE (corporate income tax), IVA, and patrimony tax. No withholding on profit distributions. Employees working in FTZ can opt for IRNR (non-resident tax regime).
Requirements
Must operate within designated FTZ. Must comply with FTZ regulations. Services rendered to entities outside the FTZ.
Limitations
Subject to Pillar Two DMTT for large MNEs from 2026. Cannot provide services to Uruguayan entities outside the FTZ (generally). FTZ employees may choose IRNR regime which taxes only Uruguayan-source income.
Income Types Covered
All business income from activities within the FTZ.
Duration Details
Indefinite while operating in the FTZ.
🏛 COUNTRY TAX CONTEXT
Tax System
Territorial
Top PIT Rate
36.0%
Corporate Tax
25.0%
IVA
22.0%
Capital Gains
12.0%
Treaty Count
14
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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