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Uruguay: Updated list of low or no tax jurisdictions

Updated list effective January 1, 2025

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February 13, 2025

The tax authority on December 30, 2024, published a resolution providing an updated list of countries and jurisdictions with low or no taxation, which became effective January 1, 2025.

The updated list includes 32 jurisdictions such as Angola, Guam, and the U.S. Virgin Islands. However, St. Martin was removed from the previous version of the list.

For more information, contact a KPMG tax professional in Uruguay:

Luis Aisenberg | luisaisenberg@kpmg.com

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