Uruguay

Paying Taxes in

Uruguay

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 100 25.0% taxable income 23.6
Social security contributions 12 128 7.5% gross salaries 8.5
Health insurance contributions 0 paid jointly 5.0% gross salaries 5.6
Capital tax 12 1.5% assessed equity 1.5
Workers accidents insurance 12 0.98 - 1.24% gross salaries 1.3
Tax on real estate transfer 1 2.0% tax value of property 1.2
Property tax 1 various rates 0.2
Labor reconversion fund contribution 0 paid jointly 0.1% gross salaries 0.1
Value added tax (VAT) 12 108 22.0% value added not included
Advertising tax 1 various rates depending on the type of advertising
Vehicle tax 1 fixed fee (UYU 12,000)
Totals: 53 336 42.0
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