Uruguay has revised its 2026 tax advance payment rules, increasing minimum monthly advance payments for Corporate Income Tax across income brackets and setting a fixed VAT advance payment for eligible small businesses.
Uruguay issued Decree No. 310/025 on 26 December 2025, which was published in the Official Gazette on 7 January 2026, revising the minimum monthly advance payment requirements for Corporate Income Tax (CIT) and Value-Added Tax (VAT) for 2026.
Under the general CIT regime, taxpayers are required to make monthly advance payments based on specified income brackets:
- Income up to 1.5 times the limit of subparagraph E) of article 66 of Title 4 of the 2023 Consolidated Text: UYU 6,840
- Income exceeding 1.5 times the limit and up to three times the limit: UYU 7,740
- Income exceeding three times the limit and up to six times the limit: UYU 8,460
- Income exceeding six times the limit and up to 12 times the limit: UYU 11,360
- Income exceeding 12 times the limit and up to 24 times the limit: UYU 15,390
- Income exceeding 24 times the limit: UYU 19,240
Additionally, small-business taxpayers subject to the VAT advance payment regime must make a monthly payment of UYU 5,910, provided their gross income does not exceed 305,000 indexed units (IU).
