Uruguay VAT rate
Impuesto al Valor Agregado (IVA) tasa básica — standard value-added tax rate, per the Texto Ordenado DGI, Título 10.
| 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 | 2026-07-16 |
| 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 23%; |
Get it programmatically
curl https://latamref.dev/v1/uy/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/uy/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/uy/vatOther Uruguay series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates