Uruguay tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Uruguay tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Uruguay | 40.6% | 12%† | 12%† | 12%† | 12%† | 12%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Uruguay?
The top rate on a salary is 40.6%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 36% above UYU 9,472,320.
How are capital gains taxed in Uruguay?
The top rate on a long-term capital gain is 12%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Uruguay?
The top rate is 12% on dividends and 12% on interest.
How is crypto taxed in Uruguay?
Uruguay taxes a gain on crypto assets as a capital gain, at up to 12%.
Does Uruguay tax foreign income?
Generally no. Uruguay taxes income from sources in Uruguay. Income from abroad is generally outside the tax, with exceptions.
Does Uruguay have a wealth tax?
Yes: Impuesto al Patrimonio, taxed above UYU 6,653,000, top rate 0.1%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Uruguay have an exit tax for individuals?
No. In our model Uruguay does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Uruguay have?
Our profiles list 4 regimes: New-Resident Tax Holiday - 11-year exemption (default) (up to 11 years); New-Resident Tax Holiday - 7% lifetime rate (alternative); Investment-Based Tax Residency (no minimum days) - 2026 rules — information only; not numerically modelled; 2026 new-resident IRNR option — 11 years (up to 11 years). Each has its own conditions.
When do you become tax resident in Uruguay?
The Uruguay day test (more than 183 days in the calendar year): 184 days in the calendar year, with qualifying short absences also counted. The travel log does not classify transit, sporadic absences or foreign tax certificates. The 2026 newcomer income-tax option changes tax treatment, not this residence threshold.
Residence decides whether Uruguay taxes you on these rates. See the Uruguay day-count test and count your own days.
Sources
The Uruguay profile cites 8 sources for these rules, 5 of them from a government or a statute.
- BPS ComunicadoR5/2026: IRPF scale and BPC · official, retrieved 2026-11-08
- DGI - Tasas del Impuesto al Patrimonio personas fisicas 2025 · official, retrieved 2026-09-30
- IMPO - Texto Ordenado 2023 (Decreto 101/024), Título 14 arts. 53 (tasas) and 57 (mínimo no imponible) · official, retrieved 2026-09-30
- DGI — 2020–2025 tax residents, old options · official, retrieved 2026-11-10
- DGI — tax residence from 2026, IRNR option · official, retrieved 2026-11-10
- PwC WWTS - Uruguay (Other Taxes) · summary, retrieved 2026-11-08
- PwC WWTS - Uruguay (Individual Personal Income) · summary, retrieved 2026-11-08
- PwC WWTS - Uruguay (Income Determination) · summary, retrieved 2026-11-08
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Uruguay with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Uruguay side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Venezuela, Argentina, Bolivia, Brazil, Belize, Chile.