Taxes in Uruguay are collected by the General Taxation Directorate ( es, Dirección General Impositiva, DGI). A major tax reform bill came into force on 1 July 2007 with the number 18083. Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.

Tax rates

* Value added taxes (VAT): basically 22%, but some goods (pharmaceutical, etc.) are taxed with 10%, and fruits and vegetables are not taxed. As of August 2014, the Financial Inclusion Law ( es, Ley de Inclusión Financiera) established a 4% tax deduction for sales with

debit card A debit card, also known as a check card or bank card is a payment card that can be used in place of cash to make purchases. The term '' plastic card'' includes the above and as an identity document. These are similar to a credit card, but u ...

s and 2% for

credit card A credit card is a payment card issued to users (cardholders) to enable the cardholder to pay a merchant for goods and services based on the cardholder's accrued debt (i.e., promise to the card issuer to pay them for the amounts plus the o ...

s. *

Corporate tax A corporate tax, also called corporation tax or company tax, is a direct tax imposed on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at ...

: it used to be 30%, since 2007 it was lowered to 25%, but special dispositions can bring this to 33%. *

Individual income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...

: Since 2007 there is a progressive scale of taxation, with a non-taxable minimum. The

payroll tax Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their employees. By law, some payroll taxes are the responsibility of the employee and others fall on the em ...

is part of the same tax scheme. * Wealth tax: There is a non-taxable minimum which leaves the big majority of Uruguayans out of this duty. A progressive scale of taxation ranges from 0.7% to 2.75%.

Other taxes

* The Schools Tax ( es, Impuesto de Enseñanza Primaria) taxing urban rural estate was collected by the National Administration of Public Education and, since 2018, is collected direct by DGI. * Regional administrations in the country can establish, collect and control certain taxes through their respective Departmental Councils. The most significant local taxes include the Real Estate Tax, Vehicle Registration Fee and the Food Analysis Tax.

References

External links

Dirección General Impositiva (DGI)
Economy of Uruguay Uruguay {{Uruguay-gov-stub

Tax rates

Other taxes

See also

References

External links