Uruguay Personal income tax brackets
Uruguay Personal income tax brackets run from 0% to 36% across 8 bands, cited to DGI, in force since 1 Jan 2026. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
Compare income tax rates across all 22 Latin American countries →
| Current value | 0–36% across 8 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | DGI — IRPF Categoría II (rentas del trabajo), escala anual en BPC (Texto Ordenado Título 7); tabla oficial 'IRPF categoría 2 escalas y alícuotas' |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
IRPF Categoría II (rentas del trabajo / labour income) for resident individuals; bands are expressed in ANNUAL BPC (Bases de Prestaciones y Contribuciones), NOT pesos. The 2026 BPC value = UYU 6,864, fixed for amounts from 1 January 2026 by Decreto N° 11/026, art. 1 ('Fíjase el valor de la Base de Prestaciones y Contribuciones a partir del 1° de enero de 2026, en $ 6.864'; https://www.impo.com.uy/bases/decretos/11-2026). Eight bands, marginal rates 0/10/15/24/25/27/31/36%; first band (up to 84 BPC/year) is exempt (mínimo no imponible). The DGI liquidation/withholding table publishes the same schedule in MONTHLY BPC (0-7, 7-10, 10-15, 15-30, 30-50, 50-75, 75-115, >115 BPC); the annual bands served here are those × 12 and match the Título 7 statutory escala. Deductions escala and family/dependant deductions are not modelled. Residents only. Values read from the DGI official spreadsheet (BPC=6864, año=2026 confirmed in-file): https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2026-02/IRPF%20categor%C3%ADa%202%20escalas%20y%20al%C3%ADcuotas.xlsx
Get it programmatically
curl https://latamref.dev/v1/uy/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/uy/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/uy/income-taxOther Uruguay series: BCU tasa de política monetaria (TPM) · IVA tasa básica · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados) · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Argentina · Barbados · Belize · Bolivia · Brazil · all 22