Uruguay Income Tax Calculator 2026
Last updated: January 2026
The Personal Income Tax (IRPF - Impuesto a las Rentas de las Personas Físicas) in Uruguay for 2026 is calculated with 8 progressive brackets established by the DGI, making it the most complex income tax system in the region. The first 7 BPC (Base de Prestaciones y Contribuciones) monthly are exempt. Brackets range from 10% to 36% at the highest tier. Employee deductions include BPS (social security) at 15% (jubilatorio 15%), FONASA (health) at 4.5-8% depending on dependents, and FRL 0.1%. These are deducted before IRPF calculation. The employer contributes BPS 7.5% + other funds. Uruguay's IRPF uniquely applies to the aguinaldo as well — it is not tax-exempt like in other countries.
FAQ
What are the IRPF brackets in Uruguay 2026?
Uruguay has 8 progressive brackets measured in BPC (Base de Prestaciones y Contribuciones): 0-7 BPC exempt, 7-10 BPC at 10%, 10-15 BPC at 15%, 15-30 BPC at 24%, 30-50 BPC at 25%, 50-75 BPC at 27%, 75-115 BPC at 31%, over 115 BPC at 36%.
What are the BPS deductions in Uruguay?
BPS (social security) employee contributions total approximately 15% (jubilatorio/retirement), plus FONASA (health) at 4.5% for single workers or 6-8% for workers with dependents, and FRL 0.1%. Total employee deductions range from about 19.6% to 23.1%.
Is the aguinaldo taxed in Uruguay?
Yes — uniquely in the region, Uruguay's aguinaldo IS subject to IRPF, BPS, FONASA, and FRL deductions. It is treated as regular income for tax purposes. This is different from virtually every other Latin American country where the aguinaldo is tax-exempt.
What is the BPC in Uruguay?
The BPC (Base de Prestaciones y Contribuciones) is a reference unit used for tax brackets, benefits, and fines. For 2026, 1 BPC = approximately $U6,177/month. IRPF brackets and many social benefits are expressed in multiples of BPC.
What deductions can I claim against IRPF?
IRPF deductions include: BPS contributions, FONASA, FRL, mortgage interest (for primary residence), child support payments, and contributions to AFAP (private pension fund). These reduce the taxable base before applying the progressive brackets.