6. Taxes: Uruguay

Argentina. For full detail on Argentina, go to The Argentine Thread.

Taxes in Uruguay: the 25 percent IRAE on Uruguayan source business income, the IRNR withholding of 7 percent on dividends and 12 percent on most other payments abroad, IVA at 22 and 10 percent, the 1.5 percent wealth tax on companies, five year loss carryforward, the 15 percent domestic minimum tax for large multinational groups and the five year limitation period, each tied to the official consolidated text published by IMPO. For the Argentine side of treaty or cross border tax questions see The Argentine Thread guide.

Investor view. Uruguay pairs a flat 25 percent corporate rate and a 7 percent dividend withholding with a source based system and a stable, codified text, a predictable tax base that rewards reinvestment and long horizon capital.

Taxes in Uruguay: the core system for foreign investors, from IRAE and dividend withholding to IVA, wealth tax and the domestic minimum taxUruguay taxes companies on Uruguayan source income only: the Impuesto a las Rentas de las Actividades Económicas (IRAE) is a flat 25 percent on net taxable income, with losses carried forward for five

Related: Uruguay country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide