Business
Uruguay — Annual Compliance
Uruguayan CIT and net wealth tax are self-assessed with returns due by the end of the fourth month after year-end and monthly advance payments.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Uruguay corporate: tax administrationLast reviewed: 2026-10-26
Key facts
- Companies choose their fiscal year-end, though some sectors have mandatory year-end dates.
- CIT and net wealth tax (NWT) are self-assessed and returns are due by the end of the fourth month after year-end.
- Income and capital taxes are paid monthly as advance payments based on the prior year's tax; any balance is due by the end of the fourth month after year-end.
- The statute of limitations is five years, extending to ten for tax fraud, failure to register, failure to report a taxable event or failure to file.
- Returns for tax purposes are filed with the Tax Office (DGI).