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The Nexus
BUSINESSJun 22 · 06:22 UTCTHE RIO TIMESSofia Gabriela Martinez

Uruguay’s Foreign-Income Tax: A July 1 Countdown

Uruguay will tax foreign-source capital income at 12% under IRPF starting January 1, 2026. Withholding and advance payments for the first half of 2026 must be remitted to the DGI by July. New residents have a one-time choice outlined in the article.

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UruguayplaceDGIorganizationIRPFtopicforeign-source capital incometopic
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