Source-cited draft: corporate income tax for Uruguay (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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IRAE overview
IRAE (Impuesto a las Rentas de las Actividades Economicas) taxes the net business income of resident entities and Uruguayan permanent establishments of non-residents, on a territorial-source basis. The standard rate is 25%, applied to accounting profit adjusted for tax rules.
Standard IRAE rate
25Titulo 4 Texto Ordenado 1996 (IRAE)
Tax base
Net Uruguay-source income from economic/business activities, being accounting profit adjusted for tax additions and deductionsTitulo 4 Texto Ordenado 1996 (IRAE)
Territoriality
Only Uruguay-source business income is taxed; foreign-source income is generally outside IRAE (subject to specific anti-deferral/passive-income rules)Titulo 4 Texto Ordenado 1996 (IRAE)
Notional regime for certain trading companies
3% of gross, giving an effective IRAE of about 0.75%Decreto reglamentario IRAE - regimen de trading
Small-business / micro alternatives
Small taxpayers may instead fall under simplified regimes such as Monotributo (BPS) or IRAE ficto (notional-income IRAE), depending on turnover thresholdsTitulo 4 Texto Ordenado 1996 (IRAE) y Ley de Monotributo
Withholding tax — dividends to non-residents
7Titulo 8 Texto Ordenado 1996 (IRNR)
Withholding tax — interest to non-residents
0% to 12% (12% general rate); 25% if recipient is in a low/no-tax jurisdictionTitulo 8 Texto Ordenado 1996 (IRNR)
Withholding tax — royalties to non-residents
12% (25% if recipient is in a low/no-tax jurisdiction)Titulo 8 Texto Ordenado 1996 (IRNR)
Low/no-tax-jurisdiction (LNTJ) premium rate
25Titulo 8 Texto Ordenado 1996 (IRNR)
Domestic minimum top-up tax (Pillar Two)
15Ley 20.341 (Impuesto Minimo Complementario) - Pilar 2 OCDE
IRAE filing & payment
Annual IRAE return and balance due after fiscal year-end (commonly within about 4 months), with monthly IRAE advance payments during the year; DGI sets exact dates by taxpayer groupResoluciones DGI - calendario de vencimientos
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