Country tax profile · 2026
Uruguay income tax
How Uruguay taxes income
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 income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 552,384 UYU | 0% |
| up to 789,120 UYU | 10% |
| up to 1,183,680 UYU | 15% |
| up to 2,367,360 UYU | 24% |
| up to 3,945,600 UYU | 25% |
| up to 5,918,400 UYU | 27% |
| up to 9,074,880 UYU | 31% |
| over the top bracket | 36% |
National brackets; local or regional surcharges may apply on top.
How Uruguay's income tax compares
Uruguay's top income tax of 36% is the 56th highest of the 197 countries we track, against a global average of 27.9% and a South America average of 31.2%.
Countries with a similar income tax
Latvia (36%) · Sri Lanka (36%) · Gabon (35%) · Iran (35%) · Mali (37%) · Niger (35%)
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 income tax rate in Uruguay?
Uruguay taxes personal income at rates up to 36%. Foreign income EXEMPT (territorial)