Taxes
Uruguay — Capital Gains Tax
Uruguay taxes capital income and gains of residents at a flat 12%, and from 1 January 2026 widens foreign-source taxation to income from foreign immovable property.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Uruguay, Individual, Taxes on personal incomeLast reviewed: 2026-10-23
Key facts
- Capital income such as interest, rents, royalties and capital gains is taxed at a flat 12% with some exceptions.
- From 1 January 2026 foreign-source capital gains and yields of tax residents include those from immovable property.
- A transparency regime can attribute income from certain foreign entities to resident owners holding at least 5%.
- A person is tax resident after more than 183 days in the calendar year or if the main base of activities or vital interests is in Uruguay; the tax holiday regime status is unclear so check the law.