Uruguay: Amendments to investment promotion regime
Effective February 1, 2026
The Ministry of Economy and Finance in December 2025 issued Decree No. 329/025—effective February 1, 2026—modifying the investment promotion regime under Law No. 16,906.
The decree:
- Updates the project evaluation methodology
- Reduces the investment execution period
- Expands corporate income tax benefits, particularly for micro, small, and large-scale investment projects, while allowing taxpayers to opt into the prior regime until April 30, 2026
For more information, contact a KPMG tax professional in Uruguay:
Luis Aisenberg | luisaisenberg@kpmg.com