At a glance

Corporate Income Tax Rate ...%
Tax rate applied on capital gains ...%
Tax rate applied on branch profits ...%
Other taxes (e.g. local or state tax) yes/no
Withholding taxes (standard rates)  
on dividends ...%
on branch profit remittance ...%
on interest ...%
on royalties ...%
Loss carry back period ...years
Loss carry forward period ...years


Uruguay, officially the Oriental Republic of Uruguay (Spanish: República Oriental del Uruguay), is a country located in the southeastern part of South America. It is home to some 3.5 million people, of whom 1.4 million live in the capital Montevideo and its metropolitan area. An estimated 88% of the population are of European descent.Uruguay's only land border is with Rio Grande do Sul, Brazil, to the north. To the west lies the Uruguay River, to the southwest lies the estuary of Río de la Plata, with Argentina only a short commute across the banks of either of these bodies of water, while to the southeast lies the southern part of the Atlantic Ocean. Uruguay is one of the most economically developed countries in South America, with a high GDP per capita and the 50th highest quality of life in the world. The economy is largely based on agriculture (making up 10% of GDP and the most substantial export) and the state sector. (Source: Wikipedia)


CTA Members in Uruguay

Juan Ignacio Fraschini Juan Ignacio Fraschini
Telephone: + 598 2622 6623 E-Mail: juan.ignacio.fraschini@corptax.org