AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Uruguay

Uruguay applies progressive personal income tax (IRPF). Corporate tax is 25%. VAT is the main consumption tax.

Personal income tax

0–36%
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

22%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMay–June
  • IRPFTwo categories (work/capital)
Official Tax Authority Dirección General Impositiva
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Uruguay's official tax authority (linked above) or a qualified tax professional before making any decision.