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Uruguay

Corp Tax: 25%Setup: 500 USDIncorporate: 60 daysData Quality: 71%
Tax Rates
Corporate Tax
25%Verified Feb 2026
Effective Corporate Rate
25%
Capital Gains
12%Verified Feb 2026
Personal Income (Top)
36%Verified Feb 2026
VAT
22%Verified Feb 2026
VAT Reduced Rates
10%, 20%
Dividend Withholding
7%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Feb 2026
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
12%
Participation Exemption
None
International
Total Treaties
25Verified Feb 2026
Double Tax Agreements
25
Key Partners
Argentina, Brazil, Spain, Germany, United Kingdom, Singapore, UAE
Exit Tax
NoVerified Feb 2026

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