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[SITUATION] · [QUIET] · [BUSINESS]

2 clusters · 10 sources · 23 days · First seen · Last updated

Uruguay tax and anti-money laundering regulatory updates

Overview

Uruguay has established regulations for a new impatriate tax regime, referred to as the ‘Tax Holiday,’ scheduled to take effect on January 1, 2026. Under this decree, individuals acquiring tax residency may choose to pay Non-Resident Income Tax on specific foreign income for ten fiscal years. To qualify, residents must either stay in the country for more than 183 days annually or invest in urban real estate valued at over 12,500,000 indexed units (UI).

In addition to these tax incentives, Uruguay is finalizing new anti-money laundering regulations. These rules increase the responsibilities of accountants, requiring enhanced due diligence, reinforced controls for specific cases, and stricter oversight of cash operations. Professionals will be required to update control systems and maintain detailed documentation, such as audit or limited review reports, to meet these new compliance standards.

Entities

CCEAU · Uruguay · Dirección General Impositiva · SUNAT · Senaclaft

Timeline

  1. 13 days ago

    [BUSINESS] 5 sources
    New tax and anti-money laundering regulations announced in Peru and Uruguay

    New regulatory changes in Peru introduce stricter IGV reporting for foreign services, while Uruguay updates anti-money laundering rules increasing compliance duties for accountants.

  2. about 1 month ago

    [BUSINESS] 5 sources
    Uruguay regulates new Tax Holiday regime for 2026 impatriates

    Uruguay has regulated the ‘Tax Holiday’ regime for new tax residents starting in 2026, requiring annual residency or specific real estate investments to maintain tax benefits.

Sources

diariofinanciero.com · diarioparaguayo.com · digitalsevilla.com · lacamara.pe · mic.gov.py · nacion.com.uy · paraguayvirtual.com.py · quintoelemento.org · t21.com.mx · ultimahora.com.py