Property
Uruguay — Property Taxes
Uruguay ITP on property purchases is 2% paid by the seller and 2% by the buyer, charged on the cadastral real value, with the notary acting as withholding agent.
VerifiedGovernment / official sourceDGI — Impuesto a las Transmisiones Patrimoniales (ITP)Last reviewed: 2026-10-23
Key facts
- For onerous transfers the ITP is 2% for the seller and 2% for the buyer; in other cases it is 4%, or 3% for direct-line heirs and legatees.
- For real estate the base is the real value set by the Dirección Nacional de Catastro on the date of the taxable event, updated by the consumer price index.
- The intervening notary (escribano) is the withholding and collecting agent for ITP, pays the tax and files the sworn return.
- IRPF applies to capital gains on urban property; see the DGI page.