Taxes
Uruguay — Tax: Corporate Tax
Uruguay's combined statutory corporate income tax rate is 25% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 25% (2026)
- Central government rate: 25% (2026)
Costs
- IRAE (corporate income tax): Reportedly ~25% flat on net business income
- Dividend withholding to individuals: Reportedly ~7%
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.