Source-cited draft: tax overview 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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Standard tax year
Calendar year (1 January to 31 December) ((approx — confirm; companies may apply for a different fiscal year-end))Titulo 4 Texto Ordenado 1996 (IRAE)
Currency
Uruguayan peso (UYU)Banco Central del Uruguay
National tax authority
Direccion General Impositiva (DGI)[Direccion General Impositiva](https://www.gub.uy/direccion-general-impositiva)View source ↗
Social security authority
Banco de Prevision Social (BPS)[Banco de Prevision Social](https://www.bps.gub.uy)View source ↗
Basis of taxation
Territorial / source-based — Uruguay-source income is taxed; most foreign-source income is exempt (with limited exceptions, e.g. certain foreign capital income of resident individuals)Titulo 7 Texto Ordenado 1996 (IRPF)
Base de Prestaciones y Contribuciones (BPC) — indexing unit
UYU 6,576 per month for 2025 (UYU 6,864 for 2026)Decreto del Poder Ejecutivo - valor de la BPC 2025
Headline personal income tax (IRPF) top rate
36% on the top labour-income band; capital income generally a flat 12%Titulo 7 Texto Ordenado 1996 (IRPF)
Headline corporate income tax (IRAE) rate
25%Titulo 4 Texto Ordenado 1996 (IRAE)
Does Uruguay have a VAT/GST?
Yes — Impuesto al Valor Agregado (IVA), standard rate 22%Titulo 10 Texto Ordenado 1996 (IVA)
Net wealth tax (Impuesto al Patrimonio, IP)
Annual net wealth tax applies — 1.5% for companies (3% for low/no-tax-jurisdiction entities); progressive scale for individualsTitulo 14 Texto Ordenado 1996 (Impuesto al Patrimonio)
Main annual filing pattern
Corporate IRAE filed annually after fiscal year-end (typically within ~4 months); IRPF labour-income annual return generally filed mid-year (around May-July) following the calendar year ((approx — DGI publishes the exact due-date calendar each year by taxpayer group))Resoluciones DGI - calendario de vencimientos
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Uruguay operates a territorial-source tax system administered by the Direccion General Impositiva (DGI). Most income (personal and corporate) is taxed only where it arises in Uruguay, with limited exceptions for certain foreign passive income. Headline rates are 25% corporate (IRAE), up to 36% personal labour income (IRPF), and a 22% standard VAT (IVA).
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