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.
Official source: DGI · Last checked 2026-07-17 · source fingerprint
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
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Uruguay, as JSON
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# History: https://latamref.dev/v1/uy/income-tax/history?from=2020-01-01
# Provenance: https://latamref.dev/provenance/uy/income-tax| 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
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Other 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