Taxes
Uruguay — VAT (IVA)
Uruguay IVA has a 22% basic rate and a 10% minimum rate for specific goods and services, including health services of licensed professionals.
VerifiedGovernment / official sourceDirección General Impositiva (DGI) — IVA basic rateLast reviewed: 2026-10-23
Key facts
- The basic IVA rate is 22% and almost everything is taxed at it unless exempt or at the 10% minimum rate.
- Health services provided by licensed professionals are among the 10% items.
- The law lets the Executive gradually lower the basic rate to 20% once fiscal targets are met; the sources did not show whether this has happened.
- Corporate income tax (IRAE) is 25%.