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Uruguay

Uruguay Tax Guide 2026: The New-Resident Tax Holiday, Territorial Taxation and Rates Explained

07/05/202606/07/2026 by O. Nevokhel

Montevideo waterfront, rambla and bay, Uruguay

This Uruguay tax guide covers the rules in force from 1 January 2026, after the Ley 20.446 budget reform. Uruguay taxes on a territorial basis — local income only — with personal income tax (IRPF) running 0% to 36%, capital income at a flat 12%, corporate tax (IRAE) at 25%, and VAT at 22%. Its … Read more

Categories Tax Guides, Uruguay

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