Taxation in Uruguay

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

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. 1 2 "Tax system in Uruguay". Parliament of Uruguay. Retrieved 2014-09-21. (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. (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.

External links

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