Uruguay corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 25 percent |
|---|---|
| In force from | 2007-07-01 |
| Official source | DGI — Texto Ordenado (2023), Título 4 (IRAE), Artículo 23 'Tasa' (IMPO) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Uruguay's IRAE (Impuesto a las Rentas de las Actividades Económicas) is the corporate income tax; Artículo 23 Título 4 fixes it verbatim: 'La tasa del impuesto será del 25% (veinticinco por ciento) sobre la renta neta fiscal.' The 25% rate has applied on a tax-year basis since the 2007 Reforma Tributaria (Ley 18.083); still 25% for tax year 2026. Cross-check: DGI IRAE topic page https://www.gub.uy/direccion-general-impositiva/tematica/impuesto-rentas-actividades-economicas-irae. Note: gub.uy sites may serve an incomplete TLS chain that strict HTTP clients reject; the statutory text is hosted by IMPO (impo.com.uy) and was read directly.
Get it programmatically
curl https://latamref.dev/v1/uy/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/uy/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/uy/corporate-taxOther Uruguay series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates