BPC Value 2026 Uruguay — Converter & Tax Bracket Table
Last updated: January 2026
Uruguay's Base de Prestaciones y Contribuciones (BPC) for 2026 is valued at $6,864 Uruguayan pesos, set by presidential decree. The BPC is Uruguay's most important fiscal reference unit: it defines IRPF income tax brackets, FONASA health insurance thresholds, administrative fines, minimum amounts for public tenders, and dozens of legal thresholds. The IRPF tax-free threshold is 7 BPC per month ($48,048), and the maximum rate (36%) applies to income above 115 BPC per month ($789,360). The value is updated every January.
FAQ
How much is one BPC in Uruguay in 2026?
In 2026, one BPC is worth $6,864 Uruguayan pesos, set by presidential decree effective January 1, 2026. It's the reference unit for calculating IRPF tax brackets, FONASA thresholds, fines, and other legal limits.
What is the BPC used for in Uruguay?
The BPC defines: the 7 IRPF income tax brackets, FONASA health insurance contribution caps, minimum amounts for government tenders, administrative and traffic fines, and tax deduction limits. It's Uruguay's equivalent of Colombia's UVT or Mexico's UMA.
How many BPC is the IRPF tax-free threshold?
The IRPF tax-free threshold is 7 BPC per month, which in 2026 equals $48,048. Monthly income below that amount is exempt from IRPF. The next bracket (10%) applies from 7 to 10 BPC ($48,048 to $68,640).
When is the BPC value updated?
The BPC is updated annually, usually in January, by presidential decree. The adjustment is based on the Nominal Salary Average Index (IMSN) variation. From 2025 to 2026, the BPC went from $6,515 to $6,864, an increase of 5.36%.
How much do I need to earn to pay the maximum IRPF rate?
The maximum IRPF rate (36%) applies to income above 50 BPC per month, which in 2026 equals $343,200. Only the portion exceeding 115 BPC is taxed at that rate — lower brackets apply progressively.