Taxation of international executives
Are there special residency considerations for short-term assignments?
In order to work in Uruguay, foreigners must start the residence procedure at the immigration office.
Are there special payroll considerations for short-term assignments?
In order to be included in the payroll, workers who come to Uruguay must start the residence procedure as indicated above.
What income will be taxed during short-term assignments?
If the assignment is for less than 183 days and the worker does not have in Uruguay the center of their economic or vital interest base, they will be subject to non-resident income tax (usually applied by withholding).
If they qualify as a resident, they will be subject to personal income tax.
Are there any additional considerations that should be considered before initiating a short-term assignment in Uruguay?
A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.
All information contained in this publication is summarized by KPMG Sociedad Civil, a Uruguayan limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Law N° 16.713 and subsequent amendments, Law N° 18.083 and subsequent amendments, Law N° 18.131 and subsequent amendments, Title 7 and Title 8 of the Compiled Tax Text; the Web site of the fiscal administrations (DGI) and the Web site of the Uruguayan Social Security administration (BPS).
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