Country tax profile · 2026
Uruguay inheritance tax
How Uruguay treats inheritance
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
Compiled by MyNomadWorld for Uruguay and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Uruguay compares
141 of 197 countries we track have no inheritance or estate tax. Uruguay is one of them.
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 inheritance tax rate 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