Uruguay VAT / Sales Tax

Detailed vat / sales tax rates and rules for Uruguay in 2026.

VAT / Sales TaxUYU

Uruguay levies a 22% value-added tax (IVA) on most goods and services, one of the highest standard rates in the Americas. A reduced rate of 10% applies to essential goods including basic food products, medicines, hotel services, and public transportation. Exports are zero-rated. Exempt activities include financial services (most), healthcare, education, and cultural activities. Uruguay offers IVA reductions for purchases made with debit or credit cards and for electronic payment methods as incentives for financial inclusion.

Standard Rate

22%

Registration Threshold

All businesses performing taxable activities must register for IVA

Reduced Rates

10% — Basic food items, medicines, hotel accommodations, public transportation0% — Exports, certain agricultural products, educational materials

How Uruguay VAT / Sales Tax compares

Uruguay’s standard VAT / sales tax rate of 22% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and South America’s regional average of 16.4%.