Uruguay is a country with great competitive advantages in the region, either because of its strategic location between two large countries, because of its exchange rate freedom,  legal stability and, above all, the political stability.
This implies that the tax benefits offered by the country are maintained over time and changes in government do not affect the tax burden.

At the international level, Uruguay is not classified as a tax haven and maintains the criteria of the source to tax income, that is, income from a foreign source is not covered by the tax and neither are dividend distributions corresponding to exempt income.

Why Uruguay?

  • Uruguay has one of the strongest social and political stabilities in Latin America.
  • It has a continued economic growth and investment • An attractive free zone, free port and free airport regimes, and broad investment-related tax exemptions.
  • The access to MERCOSUR, a US$3-billion-GDP free trade zone that also includes Argentina, Brazil, and Paraguay.
  • It has one of the highest internet, broadband and PC penetration in Latin America.
  • 83% of electricity supply came from renewable sources in 2016 • A world-class free port facilities in Montevideo, the strategic regional hub for South America’s Southern Cone region.
  • A very nice weather and absence of natural disasters plus abundance of water.
  • Freedom of movement of capitals (no taxes on repatriation of profits).
  • The equal treatment for foreign and local investors.
  • The corporations can have a 100% foreign board of directors and partners.

Uruguay: país de oportunidades

Principales highlights

 

  • Uruguay limita con Argentina al oeste y Brasil al este y al norte: un mercado de 250 millones de habitantes.
  • Régimen flexible para la obtención de Residencia Fiscal.
  • Uruguay es uno de los países con mayor estabilidad social y política en América Latina.
  • Atractivo régimen de zonas francas con múltiples localizaciones, puerto libre y amplias exenciones fiscales relacionadas con las inversiones.
  • Libertad de movimiento de capitales (sin impuestos sobre la repatriación de utilidades) y de cambio.
  • Disponibilidad de talento. Los recursos humanos en Uruguay son altamente competitivos, calificados y multilingües.
  • Instalaciones portuarias de clase mundial en Montevideo, el centro regional estratégico para la región del Cono Sur de América del Sur.

 

Régimen tributario uruguayo

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Key contact

Ana Inés Montaldo

RSM PY & RSM UY Partner

T: + (598) 2 903 03 13

E: [email protected]

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Contadora Pública. Diploma de Especialización en Impuestos de Universidad ORT. RSM Itax Academy. ACCA - Certificado en Presentación de Información Financiera Internacional. RSM Tax Leader para América Latina.