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Uruguay: Changes to tax payment installment regime

Greater degree of flexibility to taxpayers seeking to fulfill their tax obligations

may 20, 2026

Law No. 20,446, which enacted the National Budget Law for 2025–2029, introduced changes to the tax payment installment regime, including extending the financing period to a maximum of 72 monthly installments and allowing such installments to be either fixed or variable.

The amended regime thus offers a greater degree of flexibility to taxpayers seeking to fulfill their tax obligations.

Read a May 2026 report (Spanish) prepared by the KPMG member firm in Uruguay, which also discussed key aspects involved in the redomiciliation of a Uruguayan company from abroad.

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