Uruguay tax guide
Planning reference for Uruguay using UYU salary values.
This is not an official government calculation. Confirm final details with Uruguay General Tax Directorate or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Single Uruguay-resident dependent employee with no spouse, concubine or dependent children, receiving regular salary from one employer. Uses the official 2026 BPC of UYU 6,864, individual IRPF bands, employee social contributions and the 14%/8% deduction tax credit.
Reference details
| Currency | UYU |
|---|---|
| National tax label | IRPF on Employment Income |
| Personal allowance | Not modeled |
| Employee contributions | Single employee without dependants: 15% retirement up to the indexed 2026 monthly ceiling, 3% health up to 2.5 BPC monthly or 4.5% above it, plus 0.1% Labour Restructuring Fund. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 576,576 UYU |
| 2 | 10.0% | Up to 823,680 UYU |
| 3 | 15.0% | Up to 1,235,520 UYU |
| 4 | 24.0% | Up to 2,471,040 UYU |
| 5 | 25.0% | Up to 4,118,400 UYU |
| 6 | 27.0% | Up to 6,177,600 UYU |
| 7 | 31.0% | Up to 9,472,320 UYU |
| 8 | 36.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.