Uruguay Withholding tax rates
Uruguay Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The Impuesto a las Rentas de los No Residentes (IRNR) that Uruguay levies on Uruguayan-source income paid to non-residents - dividends, interest, royalties, services and other income - each at its domestic statutory rate before any double-tax agreement relief, with a punitive 25% rate for entities in low/no-tax (BONT) jurisdictions. Administered by DGI under Titulo 8 of the Texto Ordenado.
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| Current value | structured — see the API |
|---|---|
| In force from | 2023-01-01 |
| Official source | Titulo 8 (IRNR), Texto Ordenado 2023, Capitulo IV 'Alicuotas', Articulo 18 (Tasa) - 'Las alicuotas del impuesto se aplicaran en forma proporcional de acuerdo al siguiente detalle' ('the tax rates shall apply proportionally per the following detail'), rate table as substituted by Ley 20.075 de 20.10.2022, articulo 487: dividendos/utilidades 7%; rentas de entidades BONT 25%; 'Restantes rentas' (all remaining income) 12%; plus a term-and-currency table for listed deposits and publicly-issued debt (0,5% to 12%) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Uruguay's IRNR applies at least four distinct rates - 7% (dividends), 12% (general), 25% (BONT entities) and a 0,5%-12% grid for certain interest depending on currency and term. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and whether relief is available depends on the recipient's residence, beneficial ownership and the treaty's own conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic exemptions also matter: interest on Uruguayan public debt is exempt (art. 19 lit. A); interest on loans to IRAE taxpayers whose non-IRAE-taxed assets exceed 90% of total assets is exempt (art. 19 lit. B); and dividends are taxable only to the extent they derive from income the payer had taxed under IRAE - dividends on shares listed on Uruguayan exchanges are exempt (art. 19 lit. C). The series effective_from is 1 January 2023, when the current rate table (introduced by Ley 20.075, art. 487, which rewrote the interest grid to favour longer-term peso instruments) took effect. The 7% dividend rate and 12% general rate date back to the 2007 tax reform (Ley 18.083); the 25% BONT rate to Ley 19.484 (2017). Verified against the official consolidated text (Texto Ordenado 2023, actualizacion diciembre 2025) published by IMPO, and the original Ley 20.075 art. 487 text, also at IMPO.
Get it programmatically
curl https://latamref.dev/v1/uy/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/uy/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/uy/withholding-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 · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Argentina · Barbados · Belize · Bolivia · Brazil · all 22