Corporate Income Tax in Uruguay

Uruguay Income TaxTax year 2026

Uruguay corporate income tax (IRAE, Impuesto a las Rentas de las Actividades Económicas) for tax year 2026 under Título 4 of the Texto Ordenado 2023 as amended by Ley 20.446, and its regulation Decreto 150/007. Covers who pays (companies, SAS, permanent establishments, trusts, sole traders with business income), the 25% rate, Uruguayan source and the 2026 rules on indirect share transfers, the base and its deduction rules (the proportional deduction for payments taxed at lower rates, the 150% deductions, non-deductible items), five-year indexed losses, the fictitious-profit regime and the UI 4,000,000 accounting threshold, the UI 305,000 small-business exemption, the option for independent professionals, monthly advances and the 2026 minimum monthly payments (Decreto 310/025), the annual return in the fourth month, IRNR rates on dividends and other payments to non-residents, and the 15% domestic minimum top-up for EUR 750 million groups.

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Uruguay Income Tax

Uruguay Income TaxTax year 2026

Uruguay personal income tax (IRPF, Impuesto a la Renta de las Personas Físicas) for tax year 2026 under Título 7 of the Texto Ordenado 2023 as amended by Ley 20.446 of 16 December 2025. Covers residence (183 days, centre of interests), the dual system, Categoría II labour income on the 0% to 36% scale in BPC (BPC 2026 UYU 6,864, Decreto 11/026), the aguinaldo and salario vacacional rate, the family-unit (núcleo familiar) scales, the deduction credit at 14% or 8%, the 20 BPC child deduction, the mortgage and rent credits, the 30% expense deduction for independent work, Categoría I capital income at 12%, 7% and the reduced interest rates, foreign capital income taxed from 1 January 2026, filing on forms 1101, 1102 and 1103, the five balance instalments and DGI penalties.

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Tax Overview in Uruguay

Uruguay Income TaxTax year 2026

Uruguay tax overview and router for 2026: which Uruguay skill to load for a question and in what order, with the few facts that apply across all of them. Covers the calendar tax year, the peso, the two collectors (DGI for taxes, BPS for social security and wage IRPF), the source principle and the 2026 change for residents' foreign capital income, the BPC of UYU 6,864, and the wealth tax (Impuesto al Patrimonio: 1.5% for companies, 2.8% for banks, 3% for low-tax entities without a permanent establishment), which has no separate skill. Routes to IRPF, IRAE, IVA, IRNR and treaties, transfer pricing, payroll, BPS contributions and company formation.

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Built from the law