Uruguay
Decree 206/026 replaces the domestic minimum tax waiver with a payment
Uruguay no longer waives its domestic minimum tax for holders of a tax stability clause: the tax is now paid and compensation…
Uruguay
Uruguay
Decreto 137/026: the simplified regime for testing and development
Decreto 137/026 allows inputs, machines and equipment to be imported free of every tax where they are destined for testing or development…
Uruguay
Ley 19.484: who is a beneficial owner and who runs the registry
Uruguay's beneficial owner system splits the work between two bodies: the Central Bank keeps and administers the registry, while the Auditoría Interna…
Uruguay
Ley 16.906 and Decreto 153/026: who decides the audiovisual credit
Four bodies take part in the audiovisual credit circuit and none of them does what the other's name suggests. The Application Commission…
Uruguay
Decreto 329/025: the thresholds in indexed units and in dollars
Decreto 329/025 states its thresholds in Indexed Units rather than in dollars. At the cut-off of 31 July 2026, with the Indexed…
Uruguay
Uruguay’s Law 20.446: the tax holiday threshold moved, and so did the tax base
How Uruguay's new tax law sets the real estate requirement at UI 12,500,000 (approximately USD 2 million), what alternative routes through innovation…
Uruguay
Uruguay’s 2026 Tax Overhaul: The New USD 2M Threshold and What It Means for Foreign Investors
Budget Law 20.446 raised Uruguay's tax-residency threshold to roughly USD 2M from January 2026. What changes for foreign investors and the tax-holiday…
Uruguay
Green Hydrogen in Uruguay: The Roadmap, the Khairos Project and a USD 18bn Bet Toward 2040
Uruguay's green-hydrogen roadmap: 2040 targets, the Khairos pilot in Fray Bentos and where the opportunities lie for service companies and suppliers.
Uruguay
Ferrocarril Central and the Deep-Water Port: The Infrastructure Reshaping Uruguay’s Logistics Map
The Ferrocarril Central, the largest infrastructure investment in Uruguay's history, and a new deep-water port terminal are reshaping the country's logistics map.
Uruguay
Uruguay as a Business Base in 2026: Zonamerica, the WTC and a 99%-Renewable Grid
Why Uruguay works as a business base in 2026: free zones such as Zonamerica, the Montevideo WTC and an almost fully renewable…