Americas · Rank 18 of 25 in the overall ranking

Taxes in Uruguay

Q: How much tax do you pay in Uruguay?

Personal income: 0% abroad*. Company tax: 25%. Foreign income at 0% for about 11 years; after that, foreign dividends and interest at 12%. Local companies at 25%.

Montevideo · Punta del Este

11-year tax holiday

Personal income0% abroad*

Company tax25%

Minimum days60

Cost of residencyMedium

How to get residency

Legal and tax residency through days or an investment in property or a business.

Days you must stay

183 days, or 60 days with a qualifying investment.

Small print

Foreign income at 0% for about 11 years; after that, foreign dividends and interest at 12%. Local companies at 25%.

Personal income tax7/10

Company tax4/10

Cost of residency6/10

Ease7/10

Life and connections7/10

If you move here

To stop paying tax at home you must live in Uruguay most of the year, have your centre of life there and, if you own a company, run it from there. A tax residency certificate from Uruguay is your best proof.

Also check whether an exit tax applies to you and read the tax treaty, if there is one.

Am I still tax resident at home? · Calculate the exit tax · Compare Uruguay with other countries

Sources · reviewed on 2026-11-01

29 Countries That Don't Tax Foreign Income in 2026 (IMI Daily)

More countries in Americas

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