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