On 9 October 2026, Uruguay’s Directorate General of Taxation (DGI) published Resolution No. 2294/2026 establishing a fixed payment regime for Personal Income Tax (IRPF) applicable to foreign-source income and inbound expatriates (impatriados). The resolution aims to simplify compliance for taxpayers receiving income from abroad and for qualifying expatriate employees under the special tax regime. The measure provides certainty by setting a predetermined tax amount, reducing administrative burden and potential disputes over valuation of foreign earnings.
Key Takeaways
- Fixed Payment Mechanism: The resolution defines a fixed monthly amount that qualifying taxpayers must pay in lieu of standard progressive IRPF rates on foreign-source income, streamlining tax calculation and payment.
- Expatriate Eligibility Criteria: Inbound expatriates benefiting from the special regime must meet specific conditions regarding residency, employment contracts, and duration of stay to access the fixed payment option.
- Compliance and Reporting: Taxpayers opting for this regime must file the corresponding declarations through the DGI’s electronic systems by the prescribed deadlines, with penalties for non-compliance or misapplication of the fixed amount.
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