BUSINESSTHE RIO TIMES
Uruguay’s Foreign-Income Tax: The Planning Levers for Wealthy Residents
Uruguay's foreign-income tax for residents imposes a 12% rate effective January 2026, with an 8% withholding option to avoid filing. Taxpayers may choose annually between taxing actual foreign income or a notional base, and offshore entities are subject to a 'look-through' rule.
Related Signal
Adjacent reporting
- Uruguay’s Foreign-Income Tax: A July 1 Countdown
- Uruguay’s New Tax: Your Before-July Checklist
- Uruguay’s 12% Tax Goes Deeper: The Look-Through Rule and the US-Expat Trap
- Uruguay’s Tax Clock: Which Regime New Residents Must Choose Before July 1
- Your Latin America Tax To-Do List Before August: Four Deadlines That Actually Move