Taxes & Law

• IRPF: personal income tax for tax residents.
• IRNR: for non-residents or, under the impatriate option, on certain foreign capital income.
• IVA (VAT): standard 22%, reduced 10% (DGI).
• Double-tax treaties: depend on your home country — check the applicable treaty.

BPC from 1 Jan 2026: UYU 6,864 (DGI, Decree 11/026). Monthly IRPF bands per BPS Circular R 5/2026:

Foreign capital income may fall under IRPF (reforms since 2011); temporary options can apply (see impatriates).

Per DGI, goods and services are generally taxed at the 22% standard rate unless exempt or listed under the 10% minimum rate (Arts. 36 and 38, Title 10, TO 2023).

Per DGI (Causales de Residencia Fiscal), one ground is enough, assessed as of 31 Dec, including:

• More than 183 days of physical presence in the calendar year (with rules on sporadic absences ≤ 30 days).
• Centre of vital interests (e.g. presumption if spouse/children live in the country).
• Main volume of income or activity base in Uruguay.
• Qualified UI investments (real-estate/business thresholds on the DGI page).

People who become tax residents from 1 Jan 2026 may elect once, per DGI, to pay IRNR for the year of the move and the following ten years on certain foreign capital income and foreign capital gains (the “10 years + 1” option). Form 0307; conditions include no tax residence in the prior two years and no earlier tax-holiday election through 31 Dec 2025.

• Plus: either > 183 days’ presence (annual CRF) or qualifying investments (e.g. real estate over 12,500,000 UI under DGI rules from 1 Sep 2025, or funds from 625,000 UI/year).
• Only certain foreign capital income; afterwards IRPF on foreign income resumes per DGI.