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Tax Holiday 2.0 in Uruguay (2026)
Uruguay · Special Tax Regime · 2026
Last reviewed:
How it works
11-year exemption from personal income tax on foreign-source dividends and interest for new tax residents.
Who qualifies?
New tax residents starting 2026
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Uruguay top rate | 36% |
Calculate your take-home under Tax Holiday 2.0
Enter your salary and select Uruguay + the tax-holiday2026 regime in our calculator.
Planning overview — not tax advice. Regime rules change; verify with a licensed Maltese advisor and official sources. See our methodology for data sources.