Run a company in Uruguay from anywhere.
Live in 4 weeks.

standard rate: IRAE (Impuesto a las Rentas de las Actividades Económicas): 25% on net Uruguayan source income · territorial principle: Source principle: only income from activities in Uruguay, property in Uruguay, or rights economically used in Uruguay is IRAE taxable. Anti abuse: passive income from low tax jurisdictions earned by Uruguayan entities brought into base by Law 19,484/2017 and refined by Law 20,095 of 25 Nov 2022 (EU FSIE). · free zones: Companies in Free Zones (Law 15,921 with Laws 19,566 and 19,924) exempt from IRAE, IP (Net Worth) and most national taxes, subject to operational substance and limits on non FZ Uruguayan activities. · ip box: Modified nexus IP regime: portion of income from qualifying patents and copyrighted software corresponding to qualifying R&D expenditure is IRAE exempt. · minimum tax: Simplified regimes (Monotributo, IRAE Mínimo / Pequeñas Empresas) for smaller turnover · cfc rules: Passive income inclusion regime for Uruguayan resident entities owning low tax non residents (Law 19,484/2017) (DGI | dgi.gub.uy; IRAE Decree 150/007; Law 18,083 (Tax Reform); Law 19,484 (BEPS); Law 20,095 (FSIE); PwC Uruguay WWTS 2025; Uruguay XXI Investors Guide 2025)

name: IVA - Impuesto al Valor Agregado · standard rate: 22% · reduced rate: 10% on basic food, medicines, hotel accommodation for non residents, certain agricultural/tourism services · exempt: Real estate, financial services, exports (zero rated with credit), milk, books, newspapers (DGI; Title 10 Tax Code; PwC Uruguay WWTS 2025)

dividends: 7% IRNR on dividends and profits distributed by Uruguayan IRAE taxpayers (harmonised by Budget Law 2025-2029 enacted 16 Dec 2025) · interest: Generally 12% IRNR; 25% if recipient in low tax/non-cooperative jurisdiction; reduced (3%/5%/7%) for certain bank deposits and securities · royalties: 12% IRNR on royalties, technical assistance and services; 25% if low tax/non-cooperative recipient (DGI; Title 8 Tax Code (IRNR); Budget Law 2025-2029 (1 Jan 2026); PwC Uruguay WWTS 2025)

Investment Promotion Law 16,906 (COMAP) grants IRAE credits of 30–100% of qualifying investment over 4–25 years, scored on employment, exports, decentralisation, R&D, clean tech. FZ, software/IP box, and shared services centre regimes also available.

duration: 5 fiscal years, adjusted for inflation. 50% taxable income cap (Law 19,438/2016) eliminated by Law 19,924 (Budget Law 2020-2024) from FY2020. No carry back. (IRAE Decree 150/007 Article 28; Law 19,924; PwC Uruguay WWTS 2025)

Part of taxable IRAE income at 25% for resident companies. IRNR 12% on non resident capital gains (with deemed cost option of 20% of sale price for bearer/nominative securities, effective 2.4%).