Skip to main content

Uruguay: Updated minimum advance payment amounts for corporate income tax, VAT during 2026

Effective for tax year 2026

Share
February 27, 2026

The executive branch in late December 2025 issued Decree No. 310/025—effective for tax year 2026—adjusting the minimum monthly advance payment amounts for corporate income tax and value added tax (VAT).

The decree sets the corporate income tax advance payment thresholds under the general regime and a fixed monthly VAT advance payment for small businesses based on gross income limits.


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