Uruguay: Deductibility of directors' fees for corporate income tax purposes

Pension contribution amount, including amounts exceeding the social security threshold, are fully deductible.

Share
November 10, 2025

Uruguay’s tax administration clarified that director fees (dietas) set in company bylaws are deductible for corporate income tax purposes, even if partially exempt from social security contributions.

The pension contribution amount, including amounts exceeding the social security threshold, are fully deductible.


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

Luis Aisenberg | luisaisenberg@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline