Uruguay VAT Calculator 2026
Last updated: January 2026
The Value Added Tax (IVA) in Uruguay for 2026 has two rates administered by the DGI (Dirección General Impositiva): 22% general rate for most goods and services, and 10% reduced rate (tasa mínima) for basic necessities, medications, and hotel services. Uruguay's 22% is one of the highest IVA rates in Latin America. Exempt items include education, health services, financial interest, and agricultural products sold directly. To calculate IVA at the general rate, multiply by 0.22. If the price includes IVA, divide by 1.22. Uruguay uses pesos (UYU/$U). The DGI also offers a 4-percentage-point IVA reduction on electronic payments (debit/credit cards) for certain purchases.
FAQ
What is the IVA rate in Uruguay in 2026?
Uruguay has two IVA rates: 22% general (one of the highest in Latin America) and 10% reduced for basic necessities, medications, and hotel services. An additional 4% reduction applies to electronic payments on qualifying purchases.
What products have the reduced 10% IVA in Uruguay?
The 10% reduced rate applies to: basic food products, medications, hotel and lodging services, commissions on financial transactions, public transportation, and first sale of certain real estate. The DGI maintains the official list.
How is IVA calculated on a price in Uruguay?
For the general rate: multiply by 0.22. On $U1,000 the IVA is $U220, total $U1,220. For the reduced rate: multiply by 0.10. If the price includes 22% IVA, divide by 1.22 to get the pre-tax amount.
What is the IVA reduction for electronic payments?
Uruguay offers a 4-percentage-point IVA reduction on electronic payments (debit/credit cards, digital wallets) for certain consumer purchases. This effectively reduces the 22% rate to 18% and the 10% rate to 6% for qualifying transactions.
What products are exempt from IVA in Uruguay?
Exempt from IVA: educational services, health services, financial interest on savings, agricultural products sold directly, exports (zero-rated), real estate rent for housing, and diplomatic purchases. The DGI administers all exemptions.