Uruguay’s Foreign-Income Tax: The Planning Levers for Wealthy Residents

Uruguay · Wealth Key Facts The tax. Residents’ foreign capital income is taxed at 12 percent, in force since January 2026. The 8 percent option. A definitive withholding of 8 percent can settle the bill and remove filing. Real or notional. Taxpayers elect each year between actual income and a notional base. The look-through. Offshore-entity…