Uruguay's tax system encompasses several key components aimed at both residents and non-residents. Corporate Income Tax (CIT) is levied at a standard rate of 25%, with companies required to make monthly advance payments. Personal Income Tax (PIT) is progressive, with rates up to 36% for residents and 12% for non-residents, and is collected either through monthly withholdings or advance payments. Value-Added Tax (VAT) is imposed on goods and services at a general rate of 22%, with reduced rates of 10% on essentials like food and medicines, and exemptions on items such as milk and books. Uruguay does not have a dedicated capital gains tax for individuals, though capital gains are taxed at 25% under CIT for corporations. Withholding taxes apply to dividends, interest, and royalties, with varying rates based on residency status. The tax system in Uruguay is structured to support both local businesses and foreign investors, with provisions for VAT refunds on exports and incentives for electronic payments.
Uruguay Tax Brief
Time of Update 4/06/2026
Uruguay Corporate Income Tax (CIT)
General CIT Rate:
25%
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Monthly advance payments
Uruguay Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Uruguay Value-Added Tax (VAT)
General VAT Rate:
22
Learn More
Uruguay Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Uruguay Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
26.61%
Additional info
Quick Navigation
TKEG Expat Uruguay Corporate Tax Guide
Uruguay Corporate Income Tax (CIT)
Uruguay Personal Income Tax (PIT)
Uruguay Withholding Tax (WHT)
Uruguay Capital Gains Tax (CGT)
Value-Added Tax (VAT) in Uruguay
Uruguay Net Wealth Tax (IPAT)
1.
Uruguay Corporate Income Tax (CIT)
Uruguay applies a territorial tax system (IRAE), taxing companies only on Uruguayan-source income at a standard rate of 25%. Companies must submit their CIT returns by the end of the fourth month following the fiscal year-end, with the final payment also due at that time. Monthly advance payments are required throughout the year, calculated based on the previous year's tax liability.
References
https://taxsummaries.pwc.com/uruguay/corporate/taxes-on-corporate-income
2.
Uruguay Personal Income Tax (PIT)
Uruguay's personal income tax (PIT) is imposed at rates of 36% for residents and 12% for non-residents. Residents are required to file their PIT returns between June and August, while non-residents must file in May. For residents, taxes on labor income are collected monthly through withholdings, while self-employed workers must make bimonthly advance payments. Non-residents primarily pay through monthly withholdings.
References
https://taxsummaries.pwc.com/uruguay/corporate/other-taxes
3.
Uruguay Withholding Tax (WHT)
Uruguay applies withholding tax on various types of income. Dividends from IRAE-taxable income are subject to a 7% WHT for both residents and non-residents. Non-resident interest income is generally taxed at 12%, though rates of 7% may apply for longer-term foreign currency instruments. Royalties paid to non-residents are subject to 12% WHT. Income obtained by entities in low- or no-tax jurisdictions (LNTJs) is taxed at 25%. WHT is declared and paid monthly.
References
https://taxsummaries.pwc.com/uruguay/corporate/withholding-taxes
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