Event Brief
Uruguay sets deadline for new residents’ tax regime choice
Filed: Jun 25, 2026 at 2:06 AM ET
Summary: New residents in Uruguay must make a one-time, irrevocable election on foreign capital income tax before July 1.
WHO: New residents in Uruguay
WHAT: Make a one-time, irrevocable election between a tax holiday, a reduced rate, or the standard 12% tax on foreign capital income
WHEN: Jun 25, 2026 at 1:46 AM ET
WHERE: Uruguay
WHY: Uruguay begins collecting the 12% tax on foreign capital income from July, so the election must be made before July 1.
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