The Personal Income Tax Rate in Uruguay stands at 36 percent. Personal Income Tax Rate in Uruguay averaged 27.23 percent from 2004 until 2025, reaching an all time high of 36.00 percent in 2017 and a record low of 0.00 percent in 2005. source: Dirección General Impositiva

Personal Income Tax Rate in Uruguay is expected to reach 36.00 percent by the end of 2025, according to Trading Economics global macro models and analysts expectations. In the long-term, the Uruguay Personal Income Tax Rate is projected to trend around 36.00 percent in 2026, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 25.00 25.00 percent Dec 2025
Personal Income Tax Rate 36.00 36.00 percent Dec 2025
Sales Tax Rate 22.00 22.00 percent Dec 2025
Social Security Rate 35.73 35.73 percent Dec 2025
Social Security Rate For Companies 12.63 12.63 percent Dec 2025
Social Security Rate For Employees 23.10 23.10 percent Dec 2025



Uruguay Personal Income Tax Rate
In Uruguay, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Uruguay.
Actual Previous Highest Lowest Dates Unit Frequency
36.00 36.00 36.00 0.00 2004 - 2025 percent Yearly