Uruguay income tax

Uruguay tax calculator

Enter your income to estimate what you would pay in Uruguay, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Uruguay?

Uruguay taxes personal income at rates up to 36%. Foreign income EXEMPT (territorial)

Compiled by MyNomadWorld for Uruguay and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Uruguay digital nomad visa

Hoja de Identidad Provisoria para Nomadas Digitales (Decreto 238/022)

• Income requirement: No income threshold; sign a sworn declaration of sufficient means. Work performed remotely for entities abroad.
• Initial length: 6 months · renewable
• Max stay: 180 days, renewable once for a further 180 days (1 year); can then apply for temporary/permanent residence
• Tax on nomad income: Territorial system; new tax residents get a multi-year holiday on foreign-source income. No social-security registration required for nomads
• Family / dependents: Not specified

Official source: Hoja de Identidad Provisoria para Nomadas Digitales (Decreto 238/022) · as of 2026

Capital gains, wealth & property tax

• Capital gains: 12%
• Wealth tax: Net Wealth Tax (Impuesto al Patrimonio) on Uruguay-situated assets at year-end, progressive rates

Inheritance & gift tax in Uruguay

No inheritance/estate tax; only a minor ITP (property-transfer tax) can apply to real estate passing on death No inheritance tax on heirs; standard property-transfer duty applies to real estate transfers regardless of relationship

Corporate tax & VAT

The standard corporate profits tax is 25%.

How to become a tax resident of Uruguay

More than 183 days present, OR center of economic/vital interests in Uruguay, OR qualifying investment (e.g. ~USD 560k real estate plus 60 days presence).

Cost of living & lifestyle

Cost of living is about 66% of the US level, with average purchasing power near $36k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Uruguay

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Uruguay.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Uruguay tax treaties

Uruguay maintains around 22 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Uruguay tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 5 of Uruguay's partners:

Ecuador · India · Mexico · Paraguay · Vietnam