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Tax and compliance calendar for a company in Uruguay (2026)

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Last verified: 2026-10-27 · Status: Changing

Every month a company files and pays VAT, IRAE advance payments and withholdings to the DGI on a single date. That date depends on its taxpayer group: 25 November and 28 December 2026 for ordinary (NO CEDE) companies, and 23 November and 22 December for large (CEDE) taxpayers. Social security returns and payments go to BPS on a separate date set by the last digit of the company number. The annual IRAE and net wealth tax return is due in the fourth month after year end, and financial statements go to the AIN registry within 180 days when revenue passes UI 26.3 million. Changes to beneficial owners must be reported within 45 days, or 90 days when the owners are non residents. Payroll adds the aguinaldo (half paid in June and the rest before 24 December) and the vacation bonus.

USD figures use UYU 40.21 per US dollar, the Banco Central del Uruguay quotation for DLS. USA BILLETE on 27 October 2026, retrieved from the BCU quotations service on the verification date. Amounts set in indexed units are converted at the UI of UYU 6.6792 published by the BCU for 27 October 2026; conversions are for orientation only.

Key facts

How monthly DGI due dates are set	One monthly date per taxpayer group (CEDE or NO CEDE), fixed yearly by DGI resolution Resolución DGI Nº 2284/025, as of 2026-10-27 · in force
Next monthly DGI due date, ordinary (NO CEDE) taxpayers	2026-11-25 dateResolución DGI Nº 2284/025 ordinal 3, as of 2026-10-27 · in force
Next monthly DGI due date, CEDE taxpayers	2026-11-23 dateResolución DGI Nº 2284/025 ordinal 2, as of 2026-10-27 · in force
Annual IRAE return (form 1050) deadline	Fourth month after fiscal year end Resolución DGI Nº 1478/007, as of 2026-10-27 · in force
IRAE advance payments	Monthly, except in the first year of activity Decreto Nº 150/007 art. 165, as of 2026-10-27 · in force
BPS payroll return and payment	Monthly, date by last digit of company number BPS Resolución de Directorio Nº 37-15/2025, as of 2026-10-27 · in force
Registration of financial statements with the AIN	180 days after year endDecreto Nº 156/016 art. 4, as of 2026-10-27 · in force
Revenue threshold for AIN registration	26300000 UIDecreto Nº 156/016 art. 3, as of 2026-10-27 · in force
Deadline to report beneficial owner changes	45 days (90 days for non residents) Decreto Nº 166/017 art. 11, as of 2026-10-27 · in force
Aguinaldo payment dates	June (accrued to 31 May) and before 24 December Decreto Ley Nº 14.525 art. 1; Ley Nº 12.840 art. 1, as of 2026-10-27 · in force

The rule

1. The DGI fixes the filing and payment deadlines of the taxes it administers. For 2026 it set the due date tables by Resolución Nº 2284/025 of 18 December 2025, later moved for several months by extension resolutions. Ordinary taxpayers (NO CEDE) file and pay on one monthly date: 26 January, 25 February, 25 March, 27 April, 25 May, 25 June, 28 July, 27 August, 25 September, 26 October, 25 November and 28 December 2026. Large taxpayers (CEDE, including those managed by the Large Taxpayers Division) have their own dates: 22 January, 23 February, 23 March, 23 April, 25 May, 23 June, 22 July, 24 August, 22 September, 22 October, 23 November and 22 December 2026.Decreto Nº 597/988 art. 70; Resolución DGI Nº 2284/025, as amended by Resoluciones DGI Nº 631/2026, 956/2026, 1168/2026, 1412/2026, 1721/2026 and 1912/2026, Decreto 597/988 art. 70; Res. 2284/025 ordinals 2 and 3, 2025-12-18 official text · verified 2026-10-27 · changed: The 2026 table was moved by later resolutions: NO CEDE February to 25 (Res. 631/2026), July to 28 (Res. 1721/2026) and August to 27 (Res. 1912/2026); CEDE April to 23 (Res. 956/2026), May to 25 (Res. 1168/2026, payments by 25 May treated as on time) and June to 23 (Res. 1412/2026). The updated DGI calendar was published on 20 August 2026.

2. The DGI's guidance for the NO CEDE group lists the monthly return as covering VAT, IRAE advance payments, net wealth tax (Impuesto al Patrimonio) and ICOSA. IRAE taxpayers must make advance payments, except in the year they start activity when they do not succeed another taxpayer; the advance is the ratio of the prior year's tax to gross taxable revenue, applied to each month's revenue of the following year.
Example: A company with 2025 IRAE of UYU 1,000,000 on gross taxable revenue of UYU 40,000,000 (ratio 2.5 percent) pays an advance of UYU 75,000 in a 2026 month with revenue of UYU 3,000,000. / About US$1,865 of advance on about US$74,608 of monthly revenue.Decreto Nº 150/007 (IRAE regulation), Art. 165 and 166, 2007-04-26 official text · verified 2026-10-27

3. The annual return (form 1050, covering IRAE, net wealth tax and ICOSA) is filed once a year within the fourth month after the close of the fiscal year, on the dates of the general due date table. On closure of the business, the return is due in the fourth month after the closure date.
Example: A company closing its fiscal year on 31 December 2026 files form 1050 in April 2027, on the April date of the 2027 table for its group.Resolución DGI Nº 1478/007, as explained in the DGI guidance on form 1050, Form 1050 guidance, filing deadline and special cases, 2007-12-24 official text · verified 2026-10-27

4. Nonresident entities without a permanent establishment file the return and pay the balance of IRNR and net wealth tax for the year closed on 31 December 2025 by 15 May 2026. Withholding agents for IRNR file and pay the withheld amounts on the dates of their own group (CEDE or NO CEDE).Resolución DGI Nº 2284/025 (updated calendar), Ordinals 12 and 14, 2025-12-18 official text · verified 2026-10-27

5. Employers file the monthly payroll declaration (nómina) and pay social security contributions to BPS on dates set by the last digit of the company number. The last 2026 dates are 17 November (digits 0 to 4) and 18 November (digits 5 to 9), and 15 and 16 December; payments through internet banking may be deferred to 23 November and 21 December. Seasonal companies are due on the fifth business day of the month.BPS Resolución de Directorio Nº 37-15/2025 (calendar of due dates January to December 2026), Calendar table and notes 2 and 3 (calendar file dated 8 December 2025), 2025-12-08 official text · verified 2026-10-27

6. Commercial companies, SAS, non resident entities meeting the conditions of Ley Nº 18.930 art. 2 and other listed entities must register their financial statements with the Auditoría Interna de la Nación when annual revenue exceeds UI 26,300,000, or UI 4,000,000 if at least 90 percent of revenue is foreign source income. The deadline is 180 calendar days from the day after the year end. An entity that has not registered cannot distribute profits until it does, and the AIN fines a late filing UI 2,000 the first time.
Cost to do it: First late filing fine of UI 2,000: UYU 13,358 at the UI of 27 October 2026 (about US$332).
Example: UI 26,300,000 is UYU 175,662,960 at the UI of 27 October 2026; for a 31 December 2026 year end the 180 days run to 29 June 2027. / About US$4,368,639 of revenue.Decreto Nº 156/016, art. 3 as worded by Decreto Nº 403/019, art. 4, 6 and 7, Art. 3, 4, 6 and 7, 2016-05-30 official text · verified 2026-10-27

7. Any change in the data of the beneficial owner sworn statement filed with the BCU registry, other than a change in nominal value that does not alter percentages, must be reported within 45 days of its occurrence, or 90 days when the change concerns non resident holders, members of the ownership chain or beneficial owners. When percentages change because of a bylaw amendment or a capital increase, the term runs from the date of the act or the corporate resolution.Decreto Nº 166/017 (regulation of Ley Nº 19.484), Art. 11, 2017-06-26 official text · verified 2026-10-27

8. The aguinaldo (annual complementary salary) is one twelfth of the remuneration paid in the twelve months before 1 December. By authorization of the 1976 decree law it is paid in two parts: the amount accrued to 31 May during June, and the rest before 24 December.
Example: An employee paid UYU 60,000 a month for the whole year earns an aguinaldo of UYU 60,000, about UYU 30,000 in June and UYU 30,000 before 24 December. / About US$1,492 in total.Ley Nº 12.840 art. 1 and 2; Decreto Ley Nº 14.525 art. 1, Ley 12.840 art. 1 and 2; DL 14.525 art. 1, 1976-05-27 official text · verified 2026-10-27

9. All private sector workers receive from their employer a sum for the better enjoyment of annual leave (salario vacacional), at least equal to 100 percent of the net daily leave wage.Ley Nº 16.101, Art. 4, 1989-11-10 official text · verified 2026-10-27

10. Individual taxpayers file IRPF returns for 2025 between 29 June and 31 August 2026 and may pay the balance in five equal instalments on 31 August, 30 September, 30 October, 30 November and 30 December 2026. The primary education tax on urban and suburban property is paid in three instalments, the last between 14 September and 30 October 2026.Resolución DGI Nº 2284/025 (updated calendar), Ordinals 16 and 26, 2025-12-18 official text · verified 2026-10-27

When	Obligation	Legal basis
30 Oct 2026	Third instalment of the primary education tax on urban and suburban property; third IRPF/IASS balance instalment for individuals	Res. DGI Nº 2284/025 ordinals 16 and 26
17 Nov 2026 (digits 0 to 4) or 18 Nov 2026 (digits 5 to 9); 23 Nov by internet payment	BPS payroll return and contributions for October	BPS Res. Nº 37-15/2025
23 Nov 2026 (CEDE) or 25 Nov 2026 (NO CEDE)	Monthly DGI return and payment: VAT, IRAE advance, withholdings for October	Res. DGI Nº 2284/025 ordinals 2 and 3
Before 24 Dec 2026	Second part of the aguinaldo	DL Nº 14.525 art. 1; Ley Nº 12.840 art. 1
15 Dec 2026 (digits 0 to 4) or 16 Dec 2026 (digits 5 to 9); 21 Dec by internet payment	BPS payroll return and contributions for November	BPS Res. Nº 37-15/2025
22 Dec 2026 (CEDE) or 28 Dec 2026 (NO CEDE)	Monthly DGI return and payment for November	Res. DGI Nº 2284/025 ordinals 2 and 3
Fourth month after year end (April 2027 for a December close)	Annual return form 1050 (IRAE, net wealth tax, ICOSA)	Res. DGI Nº 1478/007
180 days after year end (29 June 2027 for a December close)	Registration of financial statements with the AIN, if above the threshold	Decreto Nº 156/016 art. 3 and 4
45 days from any change (90 for non residents)	Update of the beneficial owner sworn statement at the BCU	Decreto Nº 166/017 art. 11

Rest of 2026 for a company with employees (dates as published by DGI and BPS on the verification date)

Worked example

A NO CEDE SAS with 20 employees, BPS company number ending in 7 and a December year end: on 18 November 2026 it files the October payroll with BPS and pays contributions (or by 23 November through internet banking); on 25 November it files and pays October VAT, its IRAE advance and any IRNR withheld on payments abroad; before 24 December it pays the second half of the aguinaldo; in April 2027 it files form 1050 for 2026; and if 2026 revenue exceeded UI 26.3 million (about UYU 175.7 million, US$4.37 million) it registers its financial statements with the AIN by 29 June 2027 before paying any dividend.

Step by step

1. When the RUT is issued, note whether the DGI placed the company in the CEDE or NO CEDE group; the monthly date depends on it.
2. Load the DGI calendar for the year and check the DGI news page each month, because dates are moved by resolution (six of the 2026 monthly group dates were moved by later resolutions).
3. Load the BPS calendar for the year and the row for your company number's last digit.
4. In the first year of activity, plan for no IRAE advance payments; from the second year they are monthly.
5. Diary the fourth month after year end for form 1050 and day 180 for the AIN registry, and block dividends until the AIN registration is done if you are above the threshold.
6. Set an internal 45 day trigger (90 if non resident) for any change in shareholders or beneficial owners.

Common traps

The published table changes during the year: in 2026 the DGI moved the February, April, May, June, July and August dates for some groups by later resolutions, so a calendar printed in January was wrong by August.
Paying BPS through internet banking only defers the payment; the payroll return (nómina) is still due on the date for your digit.
A company that misses the AIN registration cannot lawfully distribute dividends until it registers (Decreto Nº 156/016 art. 6), and the fine grows on repetition.
The monthly IRAE advance is computed on the prior year's ratio of tax to revenue; a fall in margins does not reduce it unless the company files a provisional return within the advance payment deadlines (Decreto Nº 150/007 art. 166).

Sources

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