Taxes
Uruguay — Double Tax Treaties
Uruguay's treaty table lists 24 partners; treaty maximum rates are typically 5%-15% on dividends and 0%-10% on interest.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Uruguay corporate: withholding taxesLast reviewed: 2026-10-26
Why this matters
Whether a specific home country has a treaty with Uruguay affects how foreign-source income, pensions, and cross-border business income are actually taxed for a given individual — this is highly personal and treaty-specific.
Key facts
- The treaty table lists 24 treaty partners including Belgium, Germany, Italy, Japan, Spain, Switzerland, the UK and the UAE.
- Internal-law WHT is 0/7% on dividends, 0/7/12% on interest and 0/12% on royalties.
- Typical treaty maximums are 5/15% on dividends, 0/10% on interest and 10% on royalties.
- The internal-law rate applies where the treaty maximum is higher.
- Hungary and Paraguay treaties set 15% on dividends, interest and royalties.