Skip to main content

Uruguay: Temporary suspension of individual income tax withholding on foreign source income

For income accrued in February 2026

May 18, 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

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