Uruguay Tax & Investment Guides
16 guides covering Uruguayan taxation, IRPF progressive rates 10-36%, IVA 22%/10%/0%, IRAE corporate tax 25%, CGT 12% on real estate (0% on equities), IPRF wealth tax 0.7-2.8%, free zones 0% CIT, BPS social security contributions, and cross-border rules.
Personal Tax & Residency
IRPF 10-36% progressive, residency 183-day rule, tax filing, cross-border rules
Uruguay Cross-Border Tax Guide 2026 — WHT 7% Dividends, DTT Network, Transfer Pricing
cross-border taxation for Uruguay. WHT on dividends 7% non-residents, interest 12%, royalties 25%. DTT network with 30+ treaties, transfer pricing rules aligned with OECD, and foreign tax credit mechanisms for 2026.
Uruguay IRPF Guide 2026 — Personal Income Tax 10–36% Progressive
Uruguay's Impuesto a la Renta de las Personas Físicas (IRPF) 2026. Progressive rates 10% to 36%, individual income tax bands, deductions, non-resident rates 12% or 25% flat on Uruguayan-source income, DGI administration.
Uruguay Tax Filing Guide 2026 — DGI Portal, IRPF, IRAE, IVA Deadlines
filing taxes in Uruguay. DGI online portal (e-tax), IRPF individual return due June 30, IRAE corporate return due April 30, IVA monthly filing, electronic invoicing, and payment procedures for 2026.
Uruguay Tax Residency Guide 2026 — 183-Day Rule, DTT Network 30+ Treaties
Uruguayan tax residency rules. 183-day physical presence test, tax residence criteria, double tax treaty network with over 30 countries, and worldwide taxation for residents.
VAT & Indirect Tax
IVA 22% standard, 10% reduced, 0% exports
Business & Corporate Tax
IRAE 25%, free zones 0% CIT, corporate compliance
Uruguay IRAE Guide 2026 — Corporate Income Tax 25%, Agricultural 12%, Free Zones 0%
Uruguay's Impuesto a la Renta de las Actividades Económicas (IRAE) 2026. Standard rate 25%, agricultural sector 12%, free zones 0% CIT, monotributo 0%, DGI administration, calendar tax year.
Uruguay Free Zones Guide 2026 — 0% CIT, 0% IVA, 0% WHT for Services & Software
Uruguay free trade zones. 0% corporate income tax, 0% IVA, 0% withholding tax. Exclusive free zone regime for services (software, logistics, financial services, call centers). Qualifying activities, application process, and compliance.
Investment & Savings
CGT 12% real estate, 0% equities, crypto tax, dividends, interest
Uruguay Capital Gains Tax Guide 2026 — CGT 12% Real Estate, 0% Equities
capital gains tax in Uruguay 2026. CGT 12% on real estate gains, 0% on shares and securities, no CGT on equities, IPRF on property gains, DGI administration.
Uruguay Crypto Tax Guide 2026 — Crypto as Income/Capital Gain, IRPF/IRAE Rates
cryptocurrency taxation in Uruguay 2026. No specific crypto law, DGI treats crypto as income or capital gain. IRPF progressive rates 10-36% for individuals, IRAE 25% for businesses. DGI reporting obligations.
Uruguay Investment Income Guide 2026 — Dividends 0%, Interest 0%, CGT 0%
investment income taxation in Uruguay 2026. Dividends 0% for individuals (7% non-residents), interest 0% for individuals (12% non-residents), royalties 0% for individuals (25% non-residents), CGT 0% on equities. DGI administration.
Property & Wealth Tax
ITP 2%, Contribución Inmobiliaria, IPRF wealth tax 0.7-2.8%, rental income, inheritance
Uruguay Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
inheritance and gift taxation in Uruguay. Uruguay imposes no inheritance tax (spouses and children exempt), no gift tax, and no estate tax. Succession process, foreign asset considerations, and estate planning strategies.
Uruguay Property Tax Guide 2026 — ITP 2% Transfer, Contribución Inmobiliaria 0.3–1.5%, IP
Uruguayan property taxes. ITP transfer tax 2%, Contribución Inmobiliaria annual property tax 0.3-1.5% of cadastral value, IPRF wealth tax on high-value properties 0.7-2.8% for individuals.
Uruguay Rental Income Guide 2026 — IRPF Progressive Rates 10–36%, Deductions
rental income taxation in Uruguay. Rental income taxed under IRPF at progressive rates 10-36%, deductions for property taxes, maintenance, insurance, depreciation, and management fees.
Uruguay Wealth Tax Guide 2026 — IPRF 0.7–2.8% Individuals, 1.5–1.75% Corporate
Uruguay's Impuesto al Patrimonio (IPRF) wealth tax 2026. Individual rates 0.7-2.8% on net wealth exceeding UYU 13M, primarily on real estate. Corporate rates 1.5-1.75% on net assets. DGI administration, filing requirements.
Employment & Social Charges
BPS social security, pension system, employer obligations
Uruguay Pension Guide 2026 — BPS Pay-As-You-Go, AFAP Individual Accounts, Mixed System
the Uruguayan pension system. BPS public pay-as-you-go pillar, AFAP private individual capitalization accounts, mixed system, retirement age 65 men / 60 women, contribution requirements, and benefit calculation for 2026.
Uruguay Social Contributions Guide 2026 — BPS Employee 15%, Employer 12.5%
Uruguayan social security contributions. BPS employee 15% (pension 12.5%, health 2.5%), employer 12.5% (BPS 7.5%, health 5%, FRL 0.125%), additional health contribution up to 3% for higher incomes.
Tools & Calculators
Uruguay Salary Calculator
Sueldo neto 2026 — IRPF, BPS aportes
Uruguay VAT Calculator
IVA 22% general rate net/gross
Uruguay Corporate Tax Calculator
IRAE 25% standard rate
Uruguay CGT Calculator
12% on real estate gains
Uruguay Property Tax Calculator
ITP 2% transfer, Contribución Inmobiliaria
Uruguay Wealth Tax Calculator
IPRF 0.7-2.8% on net wealth
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool