Uruguay’s tax authority, DGI, has launched a website to guide compliance with the Qualified Domestic Minimum Top-Up Tax (IMCD). The site provides regulatory and OECD guidance and explains full or partial exemptions for multinational groups covered by fiscal stability clauses. Applications open in September 2026.
The Uruguayan tax authority (DGI) has launched a new website to provide guidance for compliance with the Qualified Domestic Minimum Top-Up Tax (QDMTT), known in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD).
This announcement was made on 30 January 2026.
The site includes links to relevant domestic regulations and OECD guidance. It aims to provide multinational enterprises and other taxpayers with the information needed to meet the IMCD requirements.
The IMCD is based on the OECD Global Anti-Base Erosion (GloBE) Model Rules. These rules are designed to ensure that large multinational companies pay a minimum level of tax in each jurisdiction where they operate, reducing incentives for profit shifting.
The website also contains a notice regarding exemptions. Constituent entities of multinational groups that exceed a specified income threshold and are covered by fiscal stability clauses under the Free Trade Zone Law, the Forestry Law, or specific government contracts in force when the IMCD entered into effect on 16 December 2025, may be eligible for full or partial exemption from the IMCD.
Applications for these exemptions can be submitted to the DGI starting in September 2026. The website will be gradually updated with further regulatory and technical information relevant for IMCD compliance.
