Uruguay Tax Guide
In 2026, the top personal income tax rate in Uruguay is 36% and the corporate tax rate is 25%. Checked against official guidance on 24 October 2026.
- Personal income
- 36%IRPF Categoria II, monthly income above 115 BPC, UYU 789,361 a month at the 2026 BPC of UYU 6,864; 0% up to 7 BPC
- Corporate
- 25%IRAE, on net fiscal income from Uruguayan-source business activity
At a glance
| Personal income tax (top rate) | 36%IRPF Categoria II, monthly income above 115 BPC, UYU 789,361 a month at the 2026 BPC of UYU 6,864; 0% up to 7 BPC |
|---|---|
| Corporate tax | 25%IRAE, on net fiscal income from Uruguayan-source business activity |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 24 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Uruguay residency rule
Uruguay residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Uruguay
Regulatory stabilityModerate3 rule changes in 24 months, occasional adjustments. See how Uruguay ranks.
- Exemption · 1 Jan 2026
Uruguay resets new-resident tax holiday: 11 years on foreign capital income, higher investment tests
Budget Law 20.446 lets individuals who become tax resident from 1 January 2026 elect non-resident tax (IRNR), which leaves foreign capital income untaxed, for the year of arrival and the next ten years if they invest over UI 12.5 million in real estate, put at least UI 625,000 a year into approved productive or innovation funds, or spend more than 183 days a year in Uruguay; they must not have been resident in the two prior years. Afterwards they may pay IRPF at half the rate for five years, if they keep the fund investment or hold real estate above UI 6.25 million, or a fixed annual IRPF of UI 1.875 million (UI 1.25 million when resident by days).
- Rate change · 1 Jan 2026
Uruguay regulates 12% income tax on residents' foreign capital gains and rents from 2026 (Decree 95/026)
Decree 95/026 of 6 May 2026 regulates Budget Law 20.446: individual tax residents pay 12% IRPF on capital gains on foreign assets and on foreign real estate income accrued from 1 January 2026, in addition to foreign dividends and interest taxed since 2011. Local banks, brokers and funds withhold the tax, with 2026 withholdings paid over from July 2026; otherwise residents make semi-annual advance payments. Income of non-resident entities is attributed to resident beneficial owners, foreign tax is creditable, and holders of the new-resident regime pay reduced rates.
Move, incorporate, and bank in Uruguay
Uruguay on Heed isn't just a tax profile. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
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What Heed tracks in Uruguay
Legislative changes
Every published amendment, draft, and consultation touching Uruguay tax law.
Residency thresholds
Day counts against Uruguay residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Uruguay.
Uruguay tax, common questions
Is Uruguay a tax haven?
Uruguay is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks Uruguay's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in Uruguay?
The top personal income tax rate in Uruguay is 36% (IRPF Categoria II, monthly income above 115 BPC, UYU 789,361 a month at the 2026 BPC of UYU 6,864; 0% up to 7 BPC). Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Uruguay tax cryptocurrency?
Crypto taxation in Uruguay varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Uruguay to become tax resident?
Tax residency in Uruguay is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Uruguay have a digital nomad visa or special regime?
Visa and regime options in Uruguay evolve frequently. Heed tracks the live legislative feed across Americas and surfaces every relevant change to your profile.
How does Uruguay compare with other Americas jurisdictions?
Heed ranks Uruguay alongside every other jurisdiction in Americas on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare Uruguay with...
Where Uruguay stands: the lowest tax countries and the highest.
How Heed tracks Uruguay
Uruguay surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Uruguay's full tax profile.
Track Uruguay on your Heed dashboard. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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