Uruguay Income Tax (IRPF) — Resident Individual
Asked about Uruguay personal income tax (IRPF) for resident individuals, employees, and the self-employed.
What this covers — Uruguay, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- BPS Social Security Contributions (Industria y Comercio, dependent workers, 2025)
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Uruguay Income Tax (IRPF) — Resident Individual automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Uruguay accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Uruguay to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Uruguay →Depends on
About
Use this skill whenever asked about Uruguay personal income tax (IRPF) for resident individuals, employees, and the self-employed. Trigger on phrases like "how much IRPF do I pay", "Impuesto a la Renta de las Personas Físicas", "Categoría I", "Categoría II", "rentas del trabajo", "rentas del capital", "declaración jurada IRPF", "Formulario 1102", "Formulario 1103", "núcleo familiar", "deducciones IRPF", "aportes BPS", "FONASA", "monotributo", "unipersonal", "servicios personales", "IRNR", "non-resident Uruguay tax", or any question about computing or filing income tax for a Uruguayan-resident individual. Also trigger when preparing or reviewing an IRPF annual return, computing the deduction credit, or advising on BPS social-security contributions. This skill covers the IRPF dual scheme (Category I capital income at 12% flat; Category II labour income on a 0%–36% progressive scale), the deduction-credit mechanic, BPS contributions, monotributo, filing forms/deadlines, and DGI penalties. ALWAYS read this skill before touching any Uruguay income tax work.
The full rule
The complete, step-by-step rules for Uruguay Income Tax (IRPF) — Resident Individual — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Uruguay tax skills
Other Uruguay computations in the OpenAccountants library.