Dossier
DGI
Coverage of DGI in the Nexus archive.
- 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.