Country tax profile · 2026
Uruguay corporate tax
How Uruguay taxes corporate
The standard corporate profits tax in Uruguay is 25%. IRAE. Territorial/source-based: only Uruguayan-source income taxed. 15% domestic minimum top-up tax (Pillar Two) for large MNE groups.
Compiled by MyNomadWorld for Uruguay and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Uruguay's corporate tax compares
Uruguay's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a South America average of 28.4%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
Who is 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).
Related Uruguay taxes
Moving to Uruguay?
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What is the corporate tax rate in Uruguay?
The standard corporate profits tax in Uruguay is 25%. IRAE. Territorial/source-based: only Uruguayan-source income taxed. 15% domestic minimum top-up tax (Pillar Two) for large MNE groups.