UruguayTax & IncomeRegulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Last detection: 28 September 2026
What changes: Individuals who acquire tax resident status in Uruguay from the 2020 tax year onwards have the option to pay the Non-Resident Income Tax (IRNR) for 10 years plus 1 tax year, or the Personal Income Tax (IRPF) at a rate of 7% without a time limit. This option is exercised only once and applies exclusively to capital income from non-resident entities.
What changes: Modifications are made to the tax regime applicable to income. The Personal Income Tax (IRPF) is affected by these modifications.
What changes: This decree introduces modifications to the tax regime applicable to income from non-resident entities, taxed under the Personal Income Tax (IRPF). The modifications aim for fiscal equity and corrective adjustments to enhance existing collection.
What changes: Law N° 20.446, enacted on January 8, 2026, introduces modifications to the tax regime for foreign income obtained through non-resident entities, applicable to the Personal Income Tax (IRPF). These changes aim to ensure fiscal equity and optimize tax collection.
What changes: Resolution Nº 1518/2026, dated June 30, 2026, establishes a new information regime for operators of digital platforms that intermediate in property rentals in Uruguay. Operators must report quarterly to the DGI the data of the operations and the identification of income recipients.
What changes: Individuals who acquire fiscal residency in Uruguay from the 2020 tax year onwards have the option to be taxed on capital income from non-resident entities under the IRNR regime (10 years + 1) or under IRPF at a rate of 7% with no time limit. This option is exercised only once.
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