Taxation of international executives
Personal income tax started applying as from 1 July 2007 on Uruguayan-sourced income obtained by resident individuals.
Non-resident individuals are also subject to tax (non-resident income tax) on their Uruguayan-sourced income.
A net worth tax is also levied as described in the corresponding section below.
The official currency of Uruguay is the Uruguay Peso (UYU).
Herein, the host country/jurisdiction refers to the country/jurisdiction where the expatriate is going on assignment. The home country/jurisdiction refers to the country/jurisdiction where the expatriate lives when they are not on assignment.
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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