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Uruguay: Amendments to investment promotion regime

Effective February 1, 2026

February 27, 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

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