Uruguay’s DGI issues Resolution No. 2284/025 detailing 2026 deadlines for tax returns, payments, and compliance across all taxpayer categories.
Uruguay’s General Tax Directorate (Dirección General Impositiva – DGI) has issued Resolution No. 2284/025, establishing the official due date schedules for the filing of tax returns and payment of taxes administered by the DGI for the period January–December 2026.
The resolution was enacted on 18 December 2025 and published on 19 December 2025, with the approval of the Ministry of Economy and Finance.
The resolution is issued pursuant to Article 70 of Decree No. 597/988 of 21 September 1988, together with DGI Resolutions No. 1478/2007, No. 2058/2008 and No. 9495/2017, and determines deadlines for tax return submissions, tax payments and other compliance obligations for multiple taxpayer categories.
Key due dates by tax and taxpayer group
| Tax / Obligation | Taxpayer group | Due date(s) / Period |
| Filing and payment of taxes | Autonomous Entities and Decentralised Services | Monthly deadlines between 22 and 24 (January–December 2026) |
| Filing and payment of taxes | CEDE (including Large Taxpayers Division) | Monthly deadlines between 22 and 24 (January–December 2026) |
| Filing and payment of taxes | Non-CEDE taxpayers | Monthly deadlines between 24 and 28 (January–December 2026) |
| Minimum VAT (IVA Mínimo) | All applicable taxpayers | 20 January–21 December 2026, depending on the tax period |
| VAT/IRPF advance payments | Personal services outside employment | Bimonthly deadlines from 26 January to 25 November 2026 |
| IRPF advance payments | Insurance producers and brokers | Bimonthly deadlines from 26 January to 25 November 2026 |
| VAT balance (FY ended 31/12/2025) | Insurance producers and brokers (IRPF taxpayers) | 20 February 2026 |
| Wealth Tax balance and surcharge | Individuals, family units, undivided estates | 14 May 2026 |
| Wealth Tax return and surcharge (2025) | Individuals, family units, undivided estates | 15 May 2026 |
| Wealth Tax advance payments (2026) | Individuals, family units, undivided estates | 22 September, 21 October, 22 December 2026 |
| Agricultural declaration (Art. 28, Decree No. 30/015) | Economic Administrative Units | 15 September 2026 |
| IMESI (numeral 9)) | Applicable taxpayers | Monthly deadlines between 11 and 13 |
| ANCAP | ANCAP | Monthly deadlines from 13 January to 14 December 2026 |
| IRNR and Wealth Tax balance (FY ended 31/12/2025) | Non-resident entities without PE | 15 May 2026 |
| IRNR/IVA advance payments | Non-resident entities (Arts. 21 bis and 21 ter, Decree No. 149/007) | 22 January, 22 April, 22 July, 22 October 2026 |
| IRPF return filing | IRPF taxpayers | 29 June–31 August 2026 |
| IASS return filing | IASS taxpayers | 15 April–31 August 2026 |
| IRPF/IASS balance instalments (FY 2025) | IRPF and IASS taxpayers | 31 August–30 December 2026 (5 instalments) |
| Primary Education Tax – rural properties | Agricultural use | Filing by 30 April 2026; instalments on 29 May, 31 August, 30 October 2026 |
| Primary Education Tax – non-agricultural properties | Urban, suburban and rural | Instalment windows between 2 January and 30 October 2026 |
Additional provisions
The resolution also sets out detailed schedules for IRPF Category I and II withholding agents, substitute withholding agents, entities under the Rent Attribution Regime, Ministry of Public Health support commissions, and other responsible parties, with deadlines defined on a monthly or identification-digit basis.
Unless otherwise specified, payments must be made electronically via the Internet or through authorised collection networks, without prejudice to the special rules applicable to payments made using tax credit certificates, as regulated by Resolution No. 3906/2014.
The DGI has ordered publication in the Official Gazette and posting on its website, after which the resolution will be formally archived.
