Taxes in Uruguay are taxes collected mainly by the General Taxation Directorate (Spanish: Dirección General Impositiva, DGI) in Uruguay.

A major tax reform bill came into force on 1 July 2007 with the number 18083.[1][2] Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.[3]

Tax rates

Other taxes

See also


  1. ^ a b "Tax system in Uruguay". Parliament of Uruguay. Retrieved 2014-09-21. (in Spanish)
  2. ^ "Uruguayan government drafts major tax reform bill". PwC. Retrieved 2014-09-21.
  3. ^ "Doing Business In Uruguay" (PDF). PKF. Retrieved 2014-09-21.
  4. ^ "Financial Inclusion Law" (PDF). Parliament of Uruguay. Retrieved 2014-09-21. (in Spanish)
  5. ^ "Uruguay cuts VAT rate on electronic purchases". VAT Live. Retrieved 2014-09-21.
  6. ^ "Uruguay: Tax and Investment Profile" (PDF). Deloitte. 2012. Retrieved 2014-09-21.