Changelog: Uruguay guide

This is a living guide. Every page is reverified against its official source and dated.

Date	Page	Change
2026-10-26	Start here: the legal gateways every foreign investor crosses in Uruguay	New page: legal gateways for foreign investors (equal treatment, no prior registration and free transfer of capital and profits under Ley 16.906; COMAP promotion under Decreto 268/020 as amended by Decreto 218/025; SAS under Ley 19.820; branches under Ley 16.060; beneficial owner reporting under Ley 19.484; IRAE 25 percent, IRNR 7 percent on dividends, IVA 22 percent; 15 percent domestic minimum tax for large multinational groups under Ley 20.446 of 16 December 2025), verified against official texts.
2026-10-26	Start here: the legal gateways every foreign investor crosses in Uruguay	Decreto Nº 218/025 of 23 October 2025 added a rule barring tobacco industry companies from the regime; Ley Nº 20.446 of 16 December 2025, art. 195, reworded the composition of the COMAP in art. 12 of Ley 16.906.
2026-10-26	Start here: the legal gateways every foreign investor crosses in Uruguay	New tax added to the Texto Ordenado 2023 from the promulgation of Ley Nº 20.446 on 16 December 2025 (published 8 January 2026); the law generally applies from 1 January 2026.