Uruguay Salary Tax Calculator (2026)

For an annual gross salary of $100,000, an employee in Uruguay pays an effective tax rate of 38.6% and takes home roughly $61,364 per year (income tax, employee social contributions included).

2026 income tax brackets in Uruguay

Annual income (UYU)Rate
0 UYU to 576,576 UYU0%
576,576 UYU to 823,680 UYU10%
823,680 UYU to 1,235,520 UYU15%
1,235,520 UYU to 2,471,040 UYU24%
2,471,040 UYU to 4,118,400 UYU25%
4,118,400 UYU to 6,177,600 UYU27%
6,177,600 UYU to 9,472,320 UYU31%
9,472,320 UYU and above36%

Tax system: hybrid. New tax residents can opt for territorial taxation on foreign income for the first 10 years (Decreto 163/020 + Ley 19.904).

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Last updated: 2026-06-23. Figures are estimates — see our methodology for sources and assumptions.