Americas
Currency
UYU
Corporate Tax
25%
Personal Income Tax
36%
VAT / GST
22%
IRPF/IRAE 25% (business); 12% for software/IT (under conditions); 0% for free trade zone.
Top rate 36% above 10 BPC (BPC ~UYU 5,300/month); 0-36% scale.
Standard; 10% basic basket; 0% exports.
Dividends
0-12%
Interest
0-12%
Royalties
12%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
BPS ~22% (employer 7.5% + employee ~13-15%); capped; FRL 0.12% employer.
Capital Gains Tax
12% (0% on certain)
Inheritance / Estate Tax
0–8%
Capital (Net Worth) Tax
0.8–3% (patrimonio)
Property Tax
Contribución inmobiliaria
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~25
Key partners: Argentina, Brazil, Chile, Spain, Mexico, Portugal
Withholding typically 5%–12% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year (fiscal year-end permitted)
Notes
Free Trade Zone Law 15,921: 0% IRAE. Free port of Montevideo. Tax on foreign-source income (IF) 12%.
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