Uruguay

Accounting and tax skills

Loading filters…

9 skills

Uruguay Social Contributions

Uruguay PayrollTax year 2026

Uruguay social security contributions to BPS (Banco de Previsión Social) for tax year 2026. Covers dependent workers under Industria y Comercio (jubilatorio 15% personal and 7.5% employer, FONASA 3% to 8% personal by income and family and 5% employer plus the cuota mutual complement, FRL 0.10% each side, FGCL 0.025%), the 2026 ceilings and pension pillars under Ley 16.713 and the Ley 20.130 reform (tope C and nivel B UYU 288,836 from February 2026), the FONASA year-end refund, and owners without employees: the 2026 minimum contributions of unipersonales, SRL partners and sociedades de hecho on the BFC ficto scale (BFC UYU 1,847.96). Also BPS due dates and fines.

Not yet approved

Built from the law

Cross Border in Uruguay

Uruguay Cross-BorderTax year 2026

Uruguay cross-border tax for 2026: the non-resident income tax (IRNR, Impuesto a las Rentas de los No Residentes) in Título 8 of the Texto Ordenado 2023 as amended by Ley 20.446, and its regulation Decreto 149/007. Covers who is resident (183 days, centre of interests, companies formed under Uruguayan law), what is Uruguayan-source income (technical services to IRAE payers, digital services, share sales of foreign entities holding Uruguayan assets from 2026), the IRNR rates (12% general, 7% dividends, 25% low or no-tax jurisdictions, reduced rates on local interest), the withholding rates and the gross-up for net payments, exemptions, the duty to appoint a representative, form 1246, and treaty relief under Uruguay's 25 double tax treaties in force.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

Company Formation in Uruguay

Uruguay Company FormationTax year 2026

Company formation and entity choice in Uruguay for 2026, each rule tied to the law on IMPO. Covers the SAS (Ley 19.820: one or more founders, 10% of cash capital paid in at signing, full payment within 24 months, registration within 30 days, digital constitution), the SRL (Ley 16.060: up to 50 partners, 50% of cash contributions at signing, the rest within two years) and the SA (25% paid in and 50% subscribed at signing, capital in pesos, bank account for cash contributions), registration at the Registro Nacional de Comercio, BPS registration and the first-hire steps, the beneficial owner rules (Ley 19.484: 15% threshold, reporting to the Banco Central), approval and registration of annual accounts, and the yearly tax calendar.

Not yet approved

Built from the law

Uruguay Payroll

Uruguay PayrollTax year 2026

Uruguay payroll for employers, tax year 2026: the monthly gross-to-net for a private-sector employee and the employer's cost. Covers BPS contributions (jubilatorio 15% employee and 7.5% employer, FONASA 3% to 8% employee by income and family and 5% employer, FRL 0.10% each side, FGCL 0.025% employer), the 2026 contribution ceilings (UYU 288,836 from February 2026) under Ley 16.713 and the Ley 20.130 pension reform, the employer's monthly IRPF withholding under Decreto 148/007 (monthly scale in BPC at UYU 6,864, the 6% gross-up above 10 BPC, the 14% or 8% deduction credit, form 3100), aguinaldo and salario vacacional, the year-end ajuste anual, the BPS nómina calendar, the 2026 minimum wage and BPS late-payment fines.

Not yet approved

Built from the law

Transfer Pricing in Uruguay

Uruguay Transfer PricingTax year 2026

Uruguay transfer pricing (precios de transferencia) for IRAE, tax year 2026, under Título 4 Capítulo VIII (arts. 46 to 58) of the Texto Ordenado 2023, Decreto 56/009 and Decreto 353/018. Covers who is in scope (IRAE taxpayers dealing with related non-residents, professionals in IRAE, anyone dealing with low or no-tax jurisdictions or low-tax free zones), the control test of related parties, the irrebuttable presumption for low-tax jurisdictions (effective rate under 12% and no information exchange), the five methods, the interquartile range and the median plus or minus 5% adjustment, quoted commodities and foreign intermediaries (30% test), contract registration, advance pricing agreements up to three years, the annual form 3001 and study above UI 50,000,000 due in the ninth month, country-by-country and master file for groups of EUR 750 million within 12 months, and the penalty of up to 1,000 times the maximum contravention fine.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

Uruguay IVA

Uruguay VAT / GSTTax year 2026

Uruguay value added tax (IVA, Impuesto al Valor Agregado) for 2026 under Título 10 of the Texto Ordenado 2023 and Decreto 220/998. Covers who is a taxpayer, the 22% basic rate (tasa básica) and the 10% minimum rate (tasa mínima) and what it covers, the main exemptions (property leases and sales, financial interest, newspapers and books), exports of goods and the listed exports of services, imports and the 50% uplift for third-party imports, input credit rules (necessary costs, vehicles, pro-rata, carried-forward credit, independent professionals), the 2-point reduction for debit-card sales to final consumers, the IVA mínimo for small businesses (literal E, UYU 5,910 a month in 2026, capped at 3.3% of sales), annual versus monthly liquidation (CEDE), filing on form 1050, and DGI penalties.

Not yet approved

Built from the law