Uruguay Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
12% on real estate; exempt on securities after holding period
Wealth & Inheritance
Special Regimes
Practical Notes
High quality of life. Progressive country. Good infrastructure.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Free Trade Zones
- Software law incentives
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Uruguay?
Uruguay has a top personal income tax rate of 36%. The tax structure is: Progressive 0-36% on Uruguayan-sourced income. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Uruguay?
Uruguay uses a territorial system for foreign income. Foreign passive income exempt for first 5 years of residency; after that may be taxed if remitted
What are the residency requirements for Uruguay?
Tax residency in Uruguay generally requires 183 days of physical presence. 183 days or center of vital interests. Always verify current rules with official sources.
Is there a wealth tax in Uruguay?
No, Uruguay does not have a wealth tax. No wealth tax
What is the corporate tax rate in Uruguay?
The corporate tax rate in Uruguay is 25%. 25% corporate tax; lower rates for small businesses