Uruguay Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Uruguay in 2026.
Crypto TaxUYU
Uruguay treats cryptocurrency gains as capital income, subject to the 12% IRPF rate on capital income for individuals or 25% IRAE for businesses. The DGI has not issued specific cryptocurrency regulations, but existing tax rules apply. Under the territorial system, crypto gains from foreign-source activities would be exempt during the 11-year tax holiday for new residents. Taxpayers should report crypto holdings and income in their annual returns.
Crypto Tax Status
Taxed
Treatment
Capital Income
How Uruguay Crypto Tax compares
Uruguay taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
