This initiative is intended to encourage spending by international visitors and support the local tourism and hospitality sectors during the upcoming summer season.
Uruguay issued Decree No. 220/025 on 30 October 2025, introducing a temporary exemption from value added tax (VAT) for specific tourism-related services aimed at non-resident visitors. The measure applies to payments made with foreign-issued debit or credit cards or via electronic transfers from abroad.
Eligible services include restaurant and cafe dining, catering for parties and events, various other event-related services, and car rentals without a driver.
This initiative is intended to encourage spending by international visitors and support the local tourism and hospitality sectors.
Earlier, the President had decreed a temporary reduction in the Value Added Tax (VAT) for certain operations, including purchases made by non-residents, through Decree No. 279/024 of 23 October 2024.
This VAT reduction will apply from 15 November 2025 to 30 April 2026, with the same conditions and procedures as the previous period, to enhance the competitiveness of tourism during the upcoming summer season.
