Uruguay public holidays 2026, VAT rate and tax data
Uruguay: VAT rate 22% since 1 Jul 2007; 18 public holidays in 2026 (next: Día de los Difuntos (feriado común, fecha fija), 2 Nov 2026); corporate tax rate 25%; minimum wage 25383 UYU/month; policy interest rate 5.75%; inflation rate (CPI) 4.55%.
11 series, each cited to the official source it was verified against; most recently verified 19 Oct 2026. Currency UYU.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "UY", "series": "vat", "value": 22, "unit": "percent", "effective_from": "2007-07-01", "last_confirmed": "2026-10-09", "source": { "name": "Texto Ordenado 1996 (DGI), Título 10, Artículo 16", "url": "https://www.impo.com.uy/bases/todgi1996/338-1996/16_T10" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"uy","amount":1000}.
Uruguay public holidays 2026
18 days in 2026; next: Día de los Difuntos (feriado común, fecha fija) on 2 Nov 2026. Official source: Ministerio de Trabajo y Seguridad Social · last verified 30 Jul 2026
Fixed by law 11 Confirmed 7
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 6 Jan 2026 Tue | Día de los Niños / Reyes (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 16 Feb 2026 Mon | Carnaval - lunes feriado común, no se traslada |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 17 Feb 2026 Tue | Carnaval - martes feriado común, no se traslada |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 30 Mar 2026 Mon | Semana de Turismo — lunes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 31 Mar 2026 Tue | Semana de Turismo — martes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 1 Apr 2026 Wed | Semana de Turismo — miércoles (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 2 Apr 2026 Thu | Semana de Turismo — jueves (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 3 Apr 2026 Fri | Semana de Turismo — viernes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 19 Apr 2026 Sun | Desembarco de los Treinta y Tres Orientales feriado común; trasladable, pero cae domingo y se mantiene |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 1 May 2026 Fri | Día de los Trabajadores (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 18 May 2026 Mon | Batalla de Las Piedras feriado común; trasladable, pero cae lunes y se mantiene |
Confirmed | Ministerio de Trabajo y Seguridad Social |
| 19 Jun 2026 Fri | Natalicio de Artigas (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 18 Jul 2026 Sat | Jura de la Constitución (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 25 Aug 2026 Tue | Declaratoria de la Independencia (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 12 Oct 2026 Mon | Día de la Raza / Diversidad Cultural feriado común; trasladable, pero cae lunes y se mantiene |
Confirmed | Ministerio de Trabajo y Seguridad Social |
| 2 Nov 2026 Mon | Día de los Difuntos (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 25 Dec 2026 Fri | Navidad / Día de la Familia (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
2027 dates already held (18)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 6 Jan 2027 Wed | Día de los Niños / Reyes (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 8 Feb 2027 Mon | Carnaval - lunes feriado común, no se traslada |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 9 Feb 2027 Tue | Carnaval - martes feriado común, no se traslada |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 22 Mar 2027 Mon | Semana de Turismo — lunes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 23 Mar 2027 Tue | Semana de Turismo — martes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 24 Mar 2027 Wed | Semana de Turismo — miércoles (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 25 Mar 2027 Thu | Semana de Turismo — jueves (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 26 Mar 2027 Fri | Semana de Turismo — viernes (feriado común) | Confirmed | Ministerio de Trabajo y Seguridad Social |
| 19 Apr 2027 Mon | Desembarco de los Treinta y Tres Orientales feriado común; trasladable, pero cae lunes y se mantiene |
Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 1 May 2027 Sat | Día de los Trabajadores (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 17 May 2027 Mon | Batalla de Las Piedras feriado común; trasladado del martes 18 de mayo al lunes anterior |
Substitute | Ministerio de Trabajo y Seguridad Social |
| 19 Jun 2027 Sat | Natalicio de Artigas (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 18 Jul 2027 Sun | Jura de la Constitución (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 25 Aug 2027 Wed | Declaratoria de la Independencia (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 11 Oct 2027 Mon | Día de la Raza / Diversidad Cultural feriado común; trasladado del martes 12 de octubre al lunes anterior |
Substitute | Ministerio de Trabajo y Seguridad Social |
| 2 Nov 2027 Tue | Día de los Difuntos (feriado común, fecha fija) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
| 25 Dec 2027 Sat | Navidad / Día de la Familia (feriado no laborable pago) | Fixed by law | Ministerio de Trabajo y Seguridad Social |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Uruguay value
Rate schedules and breakdowns
Withholding tax rates
7–25% across 6 withholding taxes — no single rate · in force from 2023-01-01 · Official source: Titulo 8 (IRNR), Texto Ordenado 2023, Capitulo IV 'Alicuotas', Articulo 18… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends and profit distributions (IRNR) | 7 | dividends or profits paid or credited by IRAE (corporate income tax) taxpayers to non-residents, and deemed ('ficto') dividends under art. 14 of Titulo 8 | 2007-07-01 | Titulo 8 TO 2023, art. 18 lit. B… |
| Taxable only insofar as the distributing company's underlying income was IRAE-taxed (art. 19 lit. C); dividends on shares listed on Uruguayan stock exchanges are exempt. The 7% rate applies even where the recipient is a BONT entity - the 25% BONT rate expressly excepts IRAE… | |||||
| interest | Interest - general (loans and other credits) | 12 | interest of Uruguayan source paid to non-residents that does not fall in the reduced grid for local deposits and publicly-listed debt - notably ordinary cross-border loans ('Restantes rentas') | 2007-07-01 | Titulo 8 TO 2023, art. 18 lit. B… |
| Exempt where the interest is on Uruguayan public debt (art. 19 lit. A) or on loans to IRAE taxpayers whose assets generating non-IRAE-taxed income exceed 90% of total assets (art. 19 lit. B). Reduced rates apply only to the deposit/listed-debt grid served separately. | |||||
| interest-deposits-listed-debt | Interest on local deposits and publicly-issued listed debt (reduced grid) | 12 | interest on deposits in Uruguayan financial-intermediation institutions, and on bonds/debt securities of resident issuers and financial-trust participation certificates issued by public subscription with Uruguayan stock-exchange listing; 12% is the top cell (foreign currency, up to three years) | 2023-01-01 | Ley 20.075 de 20.10.2022, art. 487… |
| A NINE-CELL GRID, not one rate: fixed-rate peso instruments 5,5% (up to 1 year), 2,5% (1-3 years), 0,5% (over 3 years); inflation-indexed peso instruments 10% / 7% / 5%; foreign-currency instruments 12% (up to 3 years, a single rowspan cell in the statute) and 7% (over 3 years)… | |||||
| royalties | Royalties | 12 | royalties and payments for the use of intellectual property, trademarks, patents and similar rights of Uruguayan source paid to non-residents (taxed as 'Restantes rentas') | 2007-07-01 | Titulo 8 TO 2023, art. 18 lit. B… |
| No royalty-specific rate exists; royalties fall in the residual 12% class. 25% instead if the recipient is a BONT entity. | |||||
| technical-services | Services (including technical services) | 12 | Uruguayan-source service fees paid to non-residents, including technical services rendered to IRAE taxpayers (deemed Uruguayan-source even if rendered abroad, art. 3 of Titulo 8) and digital services deemed fully Uruguayan-source since 2018 | 2007-07-01 | Titulo 8 TO 2023, art. 18 lit. B… |
| Services take the residual 12% rate. For technical services rendered from abroad to IRAE taxpayers whose income is predominantly non-IRAE-taxed, regulations reduce the taxable base, lowering the effective burden; the statutory rate itself is 12%. 25% instead if the recipient is… | |||||
| bont-low-tax-jurisdictions | Income of entities in low/no-tax (BONT) jurisdictions | 25 | all Uruguayan-source income obtained by entities resident, domiciled, incorporated or located in low-or-no-taxation countries/jurisdictions or benefiting from special low/no-tax regimes - EXCEPT dividends/profits paid by IRAE taxpayers, which stay at 7% | 2017-01-01 | Titulo 8 TO 2023, art. 18 lit. B… |
| The BONT list is set by DGI resolution. Additionally, BONT entities' income from Uruguayan real estate bears the general rate plus a 5,25% complementary rate (art. 16 lit. A), i.e. 30,25% in total on immovable-property income. | |||||
Personal income tax brackets
0–36% across 8 bands · in force from 2026-01-01 · Official source: DGI · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 84 | 0 |
| 84 | 120 | 10 |
| 120 | 180 | 15 |
| 180 | 360 | 24 |
| 360 | 600 | 25 |
| 600 | 900 | 27 |
| 900 | 1380 | 31 |
| 1380 | — | 36 |
Statutory social-insurance contributions
0–22.5% across 5 contribution branches · in force from 2026-01-01 · Official source: Ley N° 16.713, que creó el Sistema Previsional basado en el ahorro individual… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| jubilatorio | Aporte jubilatorio (montepío) — Banco de Previsión Social y AFAP | 22.5 | 15 | 7.5 | percent | Materia gravada: the worker's nominal remuneration in cash or in kind for services rendered, including the aguinaldo (sueldo anual complementario). The EMPLOYEE's 15 % is capped at the tope de aportación jubilatoria, $U 288.836 per month for 2026, re-fixed annually. The suma para el mejor goce de la licencia (salario vacacional) is NOT materia gravada. | UYU |
| TWO TO ONE AGAINST THE EMPLOYEE — 15 % worker against 7,5 % employer, the most employee-weighted pension split in this record. Anyone assuming a matched or employer-heavy split has employer cost out by half. THE 15 % IS ONE DEDUCTION WITH TWO DESTINATIONS: part flows to the BPS… | |||||||
| fonasa | Fondo Nacional de Salud (FONASA) — Seguro Nacional de Salud | 9.5 | 4.5 | 5 | percent | The same materia gravada as the jubilatorio contribution. THE EMPLOYEE RATE IS BANDED by monthly income against 2,5 BPC ($U 17.160 for 2026) AND by family composition; 4,5 % is the rate for a worker earning MORE than 2,5 BPC with no children and no spouse or concubino needing cover. The EMPLOYER's 5 % is flat, applies to every worker regardless of income or family composition, and has no tope. | UYU |
| EIGHT POSSIBLE EMPLOYEE RATES, AND THE ENGINE MUST KNOW THE WORKER'S HOUSEHOLD. THE COMPLETE OFFICIAL TABLE: up to 2,5 BPC — no spouse and no children 3 %; no spouse, with children 3 %; with spouse or concubino, no children 5 %; with spouse or concubino and children 5 %. Above… | |||||||
| frl | Fondo de Reconversión Laboral (FRL) — labour retraining fund | 0.2 | 0.1 | 0.1 | percent | The same materia gravada as the jubilatorio and FONASA contributions. | UYU |
| Tiny, exactly matched, and almost always omitted — which matters because it is one of the two reasons the Uruguayan employer total is 12,625 % and not 12,5 %. It funds retraining programmes rather than any individual entitlement, so the worker sees a deduction and gets nothing… | |||||||
| fgcl | Fondo de Garantía de Créditos Laborales (FGCL) — employer-insolvency wage guarantee | 0.025 | 0 | 0.025 | percent | The remuneraciones of dependent workers in the private sector, on the same materia gravada basis. | UYU |
| EMPLOYER-ONLY, and the newest branch in the Uruguayan set — an engine built before 2019 will not have it and will report an employer total of 12,60 % instead of 12,625 %. The rate is expressly scope-independent: it applies to every private-sector dependent worker regardless of… | |||||||
| bse_accidentes | Seguro obligatorio de accidentes de trabajo y enfermedades profesionales — Banco de Seguros del Estado | — | 0 | — | percent | The employer's payroll for the workers insured. Priced by the Banco de Seguros del Estado as a premium rate graded by the employer's ACTIVITY and, in practice, by its claims experience. No statutory national rate and no statutory ceiling. Not collected by the BPS — billed separately by the BSE. | UYU |
| NO NATIONAL RATE — rate_employer deliberately null, because it is a graded insurance premium set by the Banco de Seguros del Estado for the employer's activity, not a statutory percentage. This is the branch that makes the widely-quoted Uruguayan employer figure of 12,625 %… | |||||||
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