Taxation in Uruguay

Taxes in Uruguay are collected by the General Taxation Directorate (Spanish: Dirección General Impositiva, DGI). A major tax reform bill came into force on 1 July 2007 with the number 18083. Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.

Taxation in Uruguay

Taxes in Uruguay are collected by the General Taxation Directorate (Spanish: Dirección General Impositiva, DGI). A major tax reform bill came into force on 1 July 2007 with the number 18083. Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.