Uruguay: Temporary suspension of individual income tax withholding on foreign source income
For income accrued in February 2026
The Tax Authority (Dirección General Impositiva) on March 10, 2026, issued Resolution No.665/2026, temporarily suspending individual income tax (Impuesto a la Renta de las Personas Físicas, or IRPF) withholding and advance payments on foreign source income referred to in section 6(2) of Title 7 of the Texto Ordenado 2023, accrued in February 2026.
The measure was adopted pending issuance of implementing regulations for amendments introduced by Law No. 20,446, which apply from January 1, 2026.
For more information, contact a KPMG tax professional in Uruguay:
Maria V. Vitali | mariavitali@kpmg.com