Uruguay · Wealth Key Facts The tax. Residents' foreign capital income is taxed at 12 percent, in force since January 2026. The 8 percent option. A
Uruguay · Wealth
Key Facts
The tax. Residents’ foreign capital income is taxed at 12 percent, in force since January 2026.
The 8 percent option. A definitive withholding of 8 percent can settle the bill and remove filing.
Real or notional. Taxpayers elect each year between actual income and a notional base.
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