{"id":12,"date":"2025-11-07T00:00:19","date_gmt":"2025-11-07T00:00:19","guid":{"rendered":"https:\/\/yqc.xqi.mybluehost.me\/website_8e3cd248\/why-choose-me\/"},"modified":"2026-02-09T14:58:52","modified_gmt":"2026-02-09T17:58:52","slug":"uruguay-hub","status":"publish","type":"page","link":"https:\/\/uytax.com.uy\/en\/uruguay-hub\/","title":{"rendered":"Uruguay HUB"},"content":{"rendered":"
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\nAccounting and Tax Advisory<\/h5>\t\t\t\t<\/div>\n\t\t\t\t
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Uruguay HUB<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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More than a stable country, Uruguay is a strategic tool for optimizing your operations and\nimproving your results. With modern infrastructure and unique tax advantages, it offers the ideal\nsetting to keep your investment protected while you expand beyond your borders.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t

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Uruguay como Hub para hacer negocios en la regi\u00f3n.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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On a volatile continent, Uruguay is the most stable, predictable and reliable business platform in\nLatin America. Its security and clear rules allow business owners to plan for the long term.\u00a0\u00a0\u00a0<\/span><\/p>

Uruguay stands out for its political and social stability and its legal certainty. The rules are\nclear and respected, creating a business climate in which 84% of foreign investors are satisfied.<\/p>

La<\/span> infraestructura a nivel tecnol\u00f3gico es de primer nivel<\/b>Its technology infrastructure is world-class, with 90% of households connected to fiber\noptics, 5G available and a clean energy matrix (almost 100% renewable).\u00a0\u00a0\u00a0<\/span><\/p>

Strong investment in education has produced a multilingual, skilled workforce, complemented\nby a high quality of life.<\/p>

But Uruguay is not just a safe place; it is a tool for optimizing operations and expanding\nefficiently. Whether you use Uruguay as a pilot market or as a base for doing business, the\njurisdiction makes it possible to achieve certain operational and tax efficiencies.<\/span><\/p>

The country offers a \u201cmenu\u201d of specialized tax regimes and a territorial income tax system. The\nkey to success is not only choosing the right option, but also having a specialized ally to help\nyou maximize the benefits Uruguay offers.\u00a0\u00a0<\/span><\/p>

Below are the main and best-known regimes:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t Zonas Francas (Services and Logistics Hub)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tFree Port and Free Airport (Logistics Hub)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tCommercial Intermediation or Trading (Triangulation of Goods and Services)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tExport of Services Rendered Entirely Abroad\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tSoftware Regime\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h6>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
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Zonas Francas (Services and Logistics Hub)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Este es el r\u00e9gimen ideal para empresas de servicios que buscan exportar al mundo. Su beneficio clave viene dado por la\u00a0 exoneraci\u00f3n total de impuestos (0% de Impuesto a la Renta) sobre sus ganancias garantizada por Ley y la posibilidad que los extranjeros puedan trabajar (como dependientes) tributando como no residentes (a una tasa de 12% sobre sus ingresos).<\/span>\n\n<\/span>No solo se destacan entre los usuarios del reg\u00edmen grandes empresas de Centros de Servicios Compartidos (SSC), desarrollo de software, operaciones de Fintech, iGaming y back-office financiero global, sino tambi\u00e9n profesionales que desean exportar sus servicios sin impuestos.<\/span><\/div>\nDesde el punto de vista log\u00edstico, el r\u00e9gimen permite no solo almacenar mercader\u00eda sin impuestos, sino tambi\u00e9n transformarlas (cambiar su c\u00f3digo arancelario) e incluso dar \u201corigen Mercosur\u201d cuando la mercader\u00eda tiene por destino el mercado brasilero.<\/span>\n\nEs un r\u00e9gimen que requiere de sustancia en alguna de las zonas francas del pa\u00eds.<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Free Port and Free Airport (Logistics Hub)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Designed for local or foreign companies that move physical goods and are looking for a regional\n\ndistribution center.<\/p>

Foreign companies are exempt from all taxes as long as the goods are bound for third\ncountries. Local companies operating under this regime enjoy an IRAE exemption provided that\nno more than 5% of their income comes from sales in Uruguay; in other words, at least 95%\nmust come from sales abroad.<\/span><\/p>

Permitted activities include inventory management, relabeling, repackaging, breaking bulk and\nre-exporting goods. These activities do not confer \u201cMercosur\u201d origin.<\/p>

Goods of foreign origin remain within the customs area (such as the Port of Montevideo or\nCarrasco Airport) completely exempt from import duties, while retaining their origin.<\/p>

The regime requires substance within the port or airport facilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Commercial Intermediation or Trading (Triangulation of Goods and Services)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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The perfect tool for pure commercial intermediation, with no need for heavy logistics\ninfrastructure.<\/p>

Under Resolution 51\/997, taxpayers can operate from Uruguay with a low tax burden, provided\nthat the goods traded do not pass through Uruguayan territory and the services are neither\nrendered nor used in Uruguay.<\/span><\/p>

If these conditions are met, the effective income tax rate is just 0.75% of the gross margin, that\nis, the difference between the purchase and sale price of the goods and\/or services being\nintermediated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Export of Services Rendered Entirely Abroad<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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\u00a0<\/p>

If these conditions are met, the effective income tax rate is just 0.75% of the gross margin, that\nis, the difference between the purchase and sale price of the goods and\/or services being\nintermediated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Software Regime<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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A key pillar of Uruguay\u2019s innovation \u201chub\u201d is the IRAE exemption for the technology industry.\nIncome from \u201csoftware production\u201d (which requires intellectual property registration) and from\n\u201csoftware development and related services\u201d (such as implementation, support and testing) can\nbe fully or partially exempt, provided that substance and activity requirements in Uruguay are\nmet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Asesoramiento contable y tributario Uruguay HUB M\u00e1s que un pa\u00eds estable, Uruguay es una herramienta estrat\u00e9gica para optimizar sus operaciones […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"nfd_onboarding_generated":"","footnotes":""},"class_list":["post-12","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/pages\/12","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/comments?post=12"}],"version-history":[{"count":0,"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/pages\/12\/revisions"}],"wp:attachment":[{"href":"https:\/\/uytax.com.uy\/en\/wp-json\/wp\/v2\/media?parent=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}