Uruguay's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is residents 36%; non-residents 12%.
The standard VAT/GST (or equivalent consumption tax) rate is 22 (10% reduced rate). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Uruguay applies center-of-vital-interests and habitual-abode tests for individual tax residency, alongside investment-based routes: since a 2020 decree, a foreigner spending at least 60 days a year in Uruguay and purchasing real estate above roughly UI 3.5 million (approximately USD 378,000 at the time of the decree), or investing over UI 15 million in a business creating at least 15 full-time jobs, qualifies for tax residency. Uruguay uses a source-based system for most income - even residents are not taxed on worldwide income for most categories, though passive foreign-source capital income (interest, rents, royalties, capital gains) is taxed at a flat 12% for residents since 2011 (a 2026 reform has been discussed regarding this charge - confirm current parameters).
Uruguay has no corporate CFC regime. However, under the 2017 Fiscal Transparency Law, individual Uruguayan residents holding interests in foreign entities (including trusts) generating passive income, where that entity is resident in a low-tax jurisdiction (effective rate under 12%) without an information-exchange DTT or TIEA in force with Uruguay, are taxed on the entity's undistributed profits - a narrow, individual-only look-through rule rather than a general corporate CFC regime.
Uruguay has no thin capitalization rules.
Uruguay maintains double tax treaties with a number of countries including Germany, Liechtenstein, Luxembourg, Malta, Singapore, Spain, Switzerland, the UAE, the UK, Hungary, Mexico, Ecuador, Portugal, Finland, India, Romania, and South Korea, plus a treaty with Argentina containing a double-taxation-avoidance clause, alongside more than 30 separate tax information exchange agreements (TIEAs) with countries including Australia, Canada, Denmark, France, Iceland, and Norway.