On 10 September 2026, the DGI released the official daily quotation table for the Indexed Unit (Unidad Indexada – UI) for the 2025-2026 liquidation period. The UI is Uruguay’s primary inflation-indexation mechanism, used to adjust tax brackets, deduction limits, penalty thresholds, and numerous other fiscal parameters across the Income Tax (IRPF/IRAE), Wealth Tax (IP), and social security systems. The daily publication ensures precise application of inflation adjustments for transactions occurring on any given date within the fiscal year.
Key Takeaways
- Universal Inflation Adjustment Benchmark: The UI table is the single source of truth for all inflation-adjusted calculations in the Uruguayan tax system, making it indispensable for accounting systems, tax software, and manual computations alike.
- Daily Granularity for Precision: Unlike annual adjustment factors used in other jurisdictions, the daily UI quotation allows exact date-matching for asset acquisitions, disposals, and expense incurrence, eliminating approximation errors in capital gains and deductible expense computations.
- Legal Mandate for Use: Tax legislation requires the use of official UI values; substitution with unofficial indices or estimated rates constitutes a compliance violation that can trigger reassessments and penalties during DGI audits.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement