Dossier
tax holiday
Coverage of tax holiday in the Nexus archive.
- Uruguay’s Tax Clock: Which Regime New Residents Must Choose Before July 1
Uruguay begins collecting a 12% tax on foreign capital income starting July 1. New residents must choose a one-time, irrevocable tax regime by July 1, including a tax holiday, reduced rate, or standard 12% rate. The tax holiday offers approximately 11 years of effectively zero taxation.