On 17 December 2018, the tax authority of Uruguay published Resolution No. 10,730 revising the list of countries and jurisdictions with no or low taxation. The declared list of countries and jurisdictions are listed below:

Andorra Falkland Islands Labuan Republic of Yemen
Angola Saint Kitts and Nevis Lebanon Saint Helena Island
Anguilla Fiji Islands Liberia Saint Lucia
Antigua and Barbuda French Polynesia Macao Saint Martin
Ascension Island Gibraltar Maldives Islands Saint Pierre and Miquelon
Bahamas Community Grenada Marshall Islands Solomon Islands
Belize Guam Monaco State of Bahrain
British Virgin Islands Guyana Niue Sultanate of Oman
Brunei Honduras Norfolk Island Svalbard
Christmas Island Hong Kong Pacific Islands Swaziland
Cocos Island Jamaica Palau Islands Tokelau
Commonwealth of Dominica Jordan Pitcairn Island Tristan da Cunha
Cook Islands Kingdom of Tonga Puerto Rico Tuvalu
Djibouti Kiribati Republic of Vanuatu US Virgin Islands