Esheria Regulatory Atlas

Tax law in Uruguay

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

1,385 matching statutes

• Uruguay

  Decreto 172/1977 - REGLAMENTACION DE LAS EXONERACIONES ESTABLECIDAS EN LOS ARTS. 85 Y 86 DEL TITULO 33 DEL TEXTO ORDENADO DE LA DGI 1976

  1 provisions

  This decree says the tax exemptions in articles 85 and 86 apply to the covered goods and their import or acquisition, but not to taxes under Title 21.

  Decree law Open & Chat

• Uruguay

  Decreto 347/2012 - DECLARACION DE INTERES NACIONAL. PROYECTO DE INVERSION. ACTIVIDAD DESARROLLADA POR EL FIDEICOMISO FINANCIERO BICENTENARIO

  1 provisions

  The decree promotes the activity of the Fideicomiso Financiero Bicentenario and exempts the promoted activities from wealth tax and income tax on economic activities.

  Decree law Open & Chat

• Uruguay

  Decreto 25/2025 - FIJACION DE LA FRANQUICIA ADICIONAL, ESTABLECIDA EN EL ART. 14 DE LA DECISION DEL CONSEJO DEL MERCADO COMUN DEL MERCOSUR, EN EL MARCO DEL DECRETO 139/014

  1 provisions

  This decree sets an additional tax-free allowance at U$S 500 and says travelers’ allowance is personal, non-transferable, and limited to one use per month.

  Decision Open & Chat

• Uruguay

  Decreto 262/1976 - DESAFECTACION TRANSITORIA DE INCORPORACION DE FUNCIONARIOS DE LA DIRECCION GENERAL IMPOSITIVA A LOS REGISTROS DE AUTOMOTORES DE CAPITAL E INTERIOR

  1 provisions

  The decree ends the temporary assignment of certain tax authority employees to vehicle registry offices as of 1 June 1976, and they must return to their original offices. The tax authority may assign new destinations for service reasons.

  Decree law Open & Chat

• Uruguay

  Decreto 38/1968 - TRIBUTOS. LICENCIAS ALCOHOLICAS

  1 provisions

  Alcohol licenses are treated as an annual tax collected by the tax office.

  Decree law Open & Chat

• Uruguay

  Decreto 90/1993 - IMPUESTO ESPECIFICO INTERNO. FREE SHOPS

  1 provisions

  This provision sets specific tax rates for several goods under the internal excise tax and says the decree takes effect on 1 March 1993.

  Decree law Open & Chat

• Uruguay

  Decreto 36/2023 - MODIFICACION DEL INCISO CUARTO DEL ART. 6° DEL DECRETO 281/007, RELATIVO A LA REGLAMENTACION DEL IRAE E IRNR

  1 provisions

  This decree amends article 6(4) of Decree 281/007 and refers to tax exemption and special tax treatment rules for media companies.

  Decree law Open & Chat

• Uruguay

  Decreto 52/1973 - TRIBUTOS. IMPUESTOS INTERNOS A ARTICULOS DE PERFUMERIA Y TOCADOR

  1 provisions

  This provision regulates internal taxes on perfumery and toilet articles under Law No. 14.100, articles 107 and 108.

  Decree law Open & Chat

• Uruguay

  Decreto 205/1967 - COMERCIO EXTERIOR. IMPORTACIONES. EXPORTACIONES. EXONERACIONES TRIBUTARIAS

  1 provisions

  The tax exemption for essential goods, fuels and lubricants, raw materials, agricultural machinery, and spare parts is extended until a date later determined.

  Decree law Open & Chat

• Uruguay

  Decreto 59/1973 - TRIBUTOS. IMPUESTOS INTERNOS

  1 provisions

  This provision says the internal taxes covered by the cited law articles are to be paid using bands or stamps.

  Decree law Open & Chat

• Uruguay

  Decreto 302/1971 - TRIBUTOS. IMPUESTO A LA NAFTA

  1 provisions

  The gasoline tax rate is set at 12% for common gasoline and supercarburante, applied to the prices fixed by Decree No. 378/967.

  Decree law Open & Chat

• Uruguay

  Decreto 302/1967 - INDUSTRIA VITIVINICOLA. REGLAMENTACION. MODIFICACION

  1 provisions

  This section modifies provisions of article 128 of the regulatory decree on wine taxes dated 24 February 1928.

  Decree law Open & Chat