Uruguay's 12% tax on foreign capital income starts collecting in July. New residents must pick a holiday, a reduced rate or the full rate. What to do now.
Uruguay · Tax
Key Facts
What is taxed. Foreign-source capital income — interest, dividends, rents and some capital gains — at 12% under IRPF from January 1, 2026.
The deadline that matters. Withholding and advance payments for the first half of 2026 start being remitted to the DGI in July.
New residents choose once. A tax holiday (no tax on those yields for up to 11 years) or a reduced flat rate below the 12% — now being narrowed for new arrivals.
New Uruguayan tax residents must make a one-time, irrevocable choice before July's collection starts: the ~11-year tax holiday, a…
Uruguay · Tax Key Facts The date. Uruguay's 12% tax on foreign capital income begins collecting on Wednesday, July 1. What turns…
Uruguay's 12% tax on certain foreign income starts collecting in July 2026. New residents can still elect a multi-year tax…
Uruguay · Taxes Key Facts What's new. The regulations for Uruguay's 12 percent tax on certain foreign income are out, and…
Uruguay's new rules tax foreign income at 12% and end the cheap residency-by-property route. Here is what is changing in 2026 and…
Uruguay's 12% foreign-income tax lands Wednesday, the World Cup group stage ends with Uruguay out, and Colombia's cabinet takes…
