Uruguay IVA tasa básica
Uruguay IVA tasa básica is 22 percent, in force since 1 Jul 2007, cited to Texto Ordenado 1996 (DGI), Título 10, Artículo 16. It was 23 percent before that. Last checked against the official source on 9 Oct 2026.
Official source: Texto Ordenado 1996 (DGI), Título 10, Artículo 16 · Last checked 2026-10-09 · source fingerprint
Impuesto al Valor Agregado (IVA) tasa básica — standard value-added tax rate, per the Texto Ordenado DGI, Título 10.
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$0.003 per call over x402, paid in USDC on Base. No key and no signup: the endpoint answers HTTP 402 with the quote and any x402 client pays it. Card credit is on the pricing page.
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curl -H "X-Free-Sample: 1" https://latamref.dev/v1/br/vatBrazil is this brand's free sample country: every Brazil series answers without payment, same JSON shape and citations as the paid call.
Uruguay, as JSON
curl -i https://latamref.dev/v1/uy/vat
# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://latamref.dev/v1/uy/vat/history?from=2020-01-01
# Provenance: https://latamref.dev/provenance/uy/vat| Current value | 22 percent |
|---|---|
| In force from | 2007-07-01 |
| Official source | Texto Ordenado 1996 (DGI), Título 10, Artículo 16 — Tasas (redacción dada por Ley 18.083 art. 25; IMPO) |
| Last verified | 2026-10-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 16: 'Tasas.- Fíjanse las siguientes tasas: A) Básica del 22% (veintidós por ciento). B) Mínima del 10% (diez por ciento).' The tasa mínima (10%) applies to essentials such as basic foodstuffs, medicines, health services and tourism/hotel services; a 0%/exempt treatment applies to exports and specified goods. The 22% rate has applied since 1 July 2007, when the Reforma Tributaria (Ley 18.083 de 27/12/2006, reglamentada por Decreto 207/007) cut it from 23%. The same article mandates a gradual reduction of the tasa básica to 20% conditional on fiscal targets — never exercised as of July 2026. Ley 19.210 (financial-inclusion) grants point-of-sale IVA rebates for certain electronic payments, which reduce the effective — not statutory — rate. The successor Texto Ordenado 2023 (Decreto 101/024, IMPO base todgi2023) integrates the same rates; the TO 1996 article remains the canonical cross-referenced text.
Earlier values
| From | Value | Source |
|---|---|---|
| 1995-05-01 | 23 | Ley 16.697 de 25/04/1995, art. 9 (raised tasa básica to… |
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Other Uruguay series: BCU tasa de política monetaria (TPM) · 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) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Argentina · Barbados · Belize · Bolivia · Brazil · all 22