Uruguay legal history
Changes are dated by their legal effective date. Each category and resident group has a separate timeline.
Only listed events are shown; completeness has not been established.
No dated legal events recorded yet for Uruguay.
Coverage by tax category
- Personal income tax: Unknown
- Social contributions / payroll: Unknown
- Self-employment: Unknown
- Capital gains: Unknown
- Dividends and interest: Unknown
- Crypto: Unknown
- Rental income: Unknown
- Wealth tax: Unknown
- Property tax: Unknown
- Inheritance, gift and estate: Unknown
- Corporate and business tax: Unknown
- Consumption / VAT: Unknown
- Exit and transfer tax: Unknown
- Other taxes: Unknown
Computed tax on fixed baskets
Loading computed figures…
Nominal rates and thresholds
No dated nominal trend is established yet.
Data updates we recorded
These dates show when Sovereign recorded a figure, not when a law took effect.
- 2026-11-10: Special regime added: 2026 new-resident IRNR option — 11 years. Legal effective date not verified
- 2026-11-10: Cost-of-living index (New York = 100): 40 → 72.48. Legal effective date not verified
- 2026-11-09: Now covered: residence data for Uruguay. Legal effective date not verified
- 2026-11-09: Now covered: citizenship data for Uruguay. Legal effective date not verified
- 2026-11-08: Tax year: 2025 → 2026. Legal effective date not verified
- 2026-11-08: Top tax rate on wages: 39.1% → 40.6%. Legal effective date not verified