Uruguay now taxes residents' foreign interest, dividends, rents and capital gains at 12%, with the first payment due in October 2026. What is caught, what is not, and what it means for retirees and nomads.
Uruguay · Taxes
Key Facts
What changed. Uruguay now taxes its tax residents on foreign passive income, breaking with its long-marketed territorial system.
The rate. A flat 12 percent. A reduced 8 percent applies only in a narrow case: where a Uruguayan intermediary both handles and holds custody of your foreign securities, and you elect it.
What is caught. Foreign interest, dividends, rent from property abroad and capital gains on foreign assets.
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