Uruguay VAT Rates 2026
Uruguay levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 22%, applied to most goods and services. Reduced rates of 10% apply to basic foodstuffs, medicines, hotel services, health services, fruit and vegetables.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 22% | Most goods and services |
| Reduced | 10% | Basic foodstuffs, medicines, hotel services, health services, fruit and vegetables |
| Zero-rated | 0% | Exports, milk, books and educational materials |
Registration and filing
| Registration threshold | No general threshold — small businesses may use the monotributo or Literal E simplified regimes |
| Tax authority | Dirección General Impositiva (DGI) |
| Filing frequency | Monthly returns for ordinary taxpayers |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/UY endpoint to get Uruguay data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/UY
# No authentication required for rate lookups
# Response:
# { "country_code": "UY", "tax_type": "vat",
# "standard_rate": 22, "reduced_rates": [10],
# "currency": "UYU", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Uruguay VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/UY').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [10],
// currency: 'UYU' }
applyRate(rates.standard_rate);About Uruguay VAT
Uruguay carries Latin America's joint-highest standard IVA at 22%, but actively discounts it: card payments for restaurants and small purchases earn automatic IVA rebates of several points, a financial-inclusion incentive that made electronic payment ubiquitous. The 10% minimum rate covers staples and hotels, while tourists enjoy temporary zero-rating on gastronomy and car rentals each high season. Uruguay was also early to tax foreign digital services, applying IVA to platforms like Netflix since 2018.
VAT in Uruguay is administered by the Dirección General Impositiva (DGI).
Sources: PwC Worldwide Tax Summaries · DGI Uruguay (accessed Jun 2026)
Rate history
- 2007Rate cut from 23% to 22% in the Vázquez tax reform
Frequently asked questions
What is the VAT rate in Uruguay in 2026?
22% standard and 10% minimum rate (staple foods, medicines, hotels); paying by card often earns a small automatic rebate.
Why does card payment reduce IVA in Uruguay?
The financial-inclusion law rebates IVA points on electronic payments for restaurants and small transactions, encouraging formalisation.
Related concepts and guides: