Uruguay: Reduction in specific internal tax (IMESI) on gasoline sales at border crossings

Effective October 1, 2025

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October 24, 2025

DGI Resolution No. 1.609/2025 (dated September 25, 2025, and published in the Official Gazette on September 26, 2025) announced the following reductions in the specific internal tax (el impuesto específico interno or IMESI) applicable to gasoline sales at service stations located in border areas effective October 1, 2025:

  • 33% for service stations located within a maximum radius of 20 kilometers from border crossings with Argentina
  • 30% for service stations located within a maximum radius of 20 kilometers from border crossings with Brazil

Read an October 2025 report (Spanish) prepared by the KPMG member firm in Uruguay

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