🇺🇾 Uruguay Statutory Tax Guide
Uruguay Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Dirección General Impositiva (DGI).
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📜 Statutory Authority & Legal Framework
In Uruguay, personal income taxation is administered by the Dirección General Impositiva (DGI) under the authority of Impuesto a la Renta de las Personas Físicas (IRPF).
Uruguay progressive IRPF from 0% to 36% based on BPC base units plus BPS social security.
📊 2026 Progressive Marginal Tax Brackets
Currency: UYU| Income Bracket ($U) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta 7 BPC (0%) | 0.0% | Tax-Free Allowance |
| 7 – 10 BPC (10%) | 10.0% | Tier 2 |
| 10 – 15 BPC (15%) | 15.0% | Tier 3 |
| 15 – 30 BPC (24%) | 24.0% | Tier 4 |
| 30 – 50 BPC (25%) | 25.0% | Tier 5 |
| 50 – 75 BPC (27%) | 27.0% | Tier 6 |
| 75 – 115 BPC (31%) | 31.0% | Tier 7 |
| Más de 115 BPC (36%) | 36.0% | Tier 8 |
🛡️ Mandatory Social Security & Pension Contributions
BPS (Jubilación + Fonasa)
Employee Share: 18.0%
Employer Share: 12.5%
Frequently Asked Questions: Uruguay Taxation
What are the income tax brackets in Uruguay? ↓
Uruguay operates a progressive tax system administered by Dirección General Impositiva (DGI) under Impuesto a la Renta de las Personas Físicas (IRPF).
What social security or pension contributions apply in Uruguay? ↓
Mandatory contributions include: BPS (Jubilación + Fonasa) (18.0%).