Uy Corporate Income Tax

---
name: uy-corporate-income-tax
description: "Source-cited draft: corporate income tax for Uruguay (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/uy-corporate-income-tax"
  jurisdiction: "UY"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Uruguay Corporate Income Tax

## Corporate income tax (IRAE)

- **IRAE overview** — IRAE (Impuesto a las Rentas de las Actividades Economicas) taxes the net business income of resident entities and Uruguayan permanent establishments of non-residents, on a territorial-source basis. The standard rate is 25%, applied to accounting profit adjusted for tax rules.
- **Standard IRAE rate** — 25 %  _(Titulo 4 Texto Ordenado 1996 (IRAE))_
- **Tax base** — Net Uruguay-source income from economic/business activities, being accounting profit adjusted for tax additions and deductions  _(Titulo 4 Texto Ordenado 1996 (IRAE))_
- **Territoriality** — Only Uruguay-source business income is taxed; foreign-source income is generally outside IRAE (subject to specific anti-deferral/passive-income rules)  _(Titulo 4 Texto Ordenado 1996 (IRAE))_
- **Notional regime for certain trading companies** — 3% of gross, giving an effective IRAE of about 0.75% % ((approx — confirm eligibility and current notional margin))  _(Decreto reglamentario IRAE - regimen de trading)_
- **Small-business / micro alternatives** — Small taxpayers may instead fall under simplified regimes such as Monotributo (BPS) or IRAE ficto (notional-income IRAE), depending on turnover thresholds ((approx — confirm current turnover thresholds))  _(Titulo 4 Texto Ordenado 1996 (IRAE) y Ley de Monotributo)_
- **Withholding tax — dividends to non-residents** — 7 % (Generally on dividends/profits distributed out of IRAE-taxed income (treaty relief may reduce this))  _(Titulo 8 Texto Ordenado 1996 (IRNR))_
- **Withholding tax — interest to non-residents** — 0% to 12% (12% general rate); 25% if recipient is in a low/no-tax jurisdiction % (depending on instrument, term and currency)  _(Titulo 8 Texto Ordenado 1996 (IRNR))_
- **Withholding tax — royalties to non-residents** — 12% (25% if recipient is in a low/no-tax jurisdiction) % (treaty relief may reduce this)  _(Titulo 8 Texto Ordenado 1996 (IRNR))_
- **Low/no-tax-jurisdiction (LNTJ) premium rate** — 25 % (IRNR on income obtained by entities resident/located in low-or-no-tax jurisdictions)  _(Titulo 8 Texto Ordenado 1996 (IRNR))_
- **Domestic minimum top-up tax (Pillar Two)** — 15 % (qualified domestic minimum top-up tax (IMC) for in-scope large multinational groups (approx — confirm exact law number and effective period))  _(Ley 20.341 (Impuesto Minimo Complementario) - Pilar 2 OCDE)_
- **IRAE filing & payment** — Annual IRAE return and balance due after fiscal year-end (commonly within about 4 months), with monthly IRAE advance payments during the year; DGI sets exact dates by taxpayer group ((approx — DGI publishes exact due dates annually))  _(Resoluciones DGI - calendario de vencimientos)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `uy-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/uy-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.