Uruguay capital gains tax calculator
Uruguay taxes a resident individual’s capital gain as Category I IRPF at a proportional 12%, the residual rate of article 37 of Titulo 7. Small transmissions under 30,000 UI are exempt while the year stays under 90,000 UI, property has its own determination and the permanent-home relief, and foreign-source gains are outside the tax.
Work out the tax on a share, fund, crypto, property or other disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, runs the year’s small-transmission and loss rules, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from Titulo 7 del Texto Ordenado 2023.
Current rules
The rates behind the number
The proportional 12% and the UI-indexed thresholds by year
| Tax year | Capital gain rate | Small transmission, per operation (30,000 UI) | Small transmission, annual (90,000 UI) | Permanent home: sale / new home |
|---|---|---|---|---|
| 2021 | 12% | $U 149,142 | $U 447,425 | $U 5,965,672 / $U 8,948,508 |
| 2022 | 12% | $U 162,641 | $U 487,922 | $U 6,505,627 / $U 9,758,441 |
| 2023 | 12% | $U 172,880 | $U 518,641 | $U 6,915,208 / $U 10,372,813 |
| 2024 | 12% | $U 181,185 | $U 543,555 | $U 7,247,395 / $U 10,871,092 |
| 2025 | 12% | $U 189,988 | $U 569,964 | $U 7,599,520 / $U 11,399,280 |
| 2026 | 12% | $U 199,611 | $U 598,833 | $U 7,984,440 / $U 11,976,660 |
| 2027 (planning) | 12% | $U 199,611 (2026 carried) | $U 598,833 (2026 carried) | $U 7,984,440 / $U 11,976,660 (2026 carried) |
Rules and exemptions
| Rule | Value |
|---|---|
| Category I capital gain (incremento patrimonial), all classes | Proportional 12% of the computed increment (article 37 literal B of Titulo 7) |
| Category II labour income | The progressive BPC scale, 10% to 36%; liquidated separately from Category I (articles 9 and 48) |
| Small transmissions | At most 30,000 UI per operation, exempt while the year's total stays below 90,000 UI (article 38 literal I) |
| Real property, acquired after 1 July 2007 | Real method: higher of price and cadastral value less updated cost, seller's ITP and improvements (article 29) |
| Real property, acquired before 1 July 2007 | May choose the deemed method: 15% of the higher of price and cadastral value (article 29) |
| Cost not provable, other transmissions | Deemed 20% of the sale price (article 32); trademarks and similar intangibles 48% |
| Permanent home | Exempt when at most 1,200,000 UI, 50% reinvested, within 12 months, new home at most 1,800,000 UI (article 38 literal L) |
| Losses | Deduct only from incrementos patrimoniales, must be provable; carried at most two years (articles 9 and 34) |
| Foreign-source capital gains | Not taxed: IRPF reaches Uruguayan-source income and foreign capital yields only (article 6; Decreto 148/007) |
| Filing | Annual IRPF return 29 June to 31 August of the next year, five monthly instalments; property on Form 1700, filed by the escribano within 15 days of the deed |
Tables come from the source records retrieved 2026-09-19; each links back to the authority page above. The UI-indexed thresholds use the year’s Unidad Indexada (INE). Crypto has no dedicated Uruguayan rule, so the calculator applies the incorporated-asset reading at 12%.
Questions
Uruguay capital gains questions
How much is capital gains tax in Uruguay?
A resident individual's capital gain (incremento patrimonial) is Category I IRPF at a proportional 12%, the residual rate of article 37 literal B) of Titulo 7. Shares, funds and ETFs, unlisted stakes, crypto, property and other goods all use that rate; it is never stacked on the Category II salary scale, because Uruguay liquidates the two categories separately.
Is there a small-transmission exemption?
Yes. A transmission whose individual amount is at most 30,000 UI (indexed units) is exempt while the year's total of such operations stays below 90,000 UI. Both conditions are cumulative, and the annual figure is tested on the whole set: once the year's total reaches 90,000 UI the exemption is lost for all of them. The peso value of the thresholds moves every year with the UI.
How are foreign shares treated?
Gains on securities of non-resident issuers held outside Uruguay are foreign-source, and the IRPF reaches only Uruguayan-source income plus foreign capital yields (dividends, interest). A foreign-source capital gain is not taxed. The exception is a transfer of participations in a low- or no-tax jurisdiction entity whose assets are more than 50% Uruguayan, which is treated as Uruguayan-source.
How does Uruguay tax a capital gain?
Uruguay taxes a resident individual's capital gains inside the IRPF as incrementos patrimoniales (Category I incrementos), one calendar year at a time. Article 9 of Titulo 7 divides income into two categories determined separately: Category I (capital income and incrementos patrimoniales, proportional rates) and Category II (labour income, the progressive BPC scale of article 48). Article 37 literal B) sets the residual 'Restantes Rentas' rate at 12% (2026), and it is that proportional rate, not the Category II scale, that reaches a gain on shares, funds, crypto, property and other goods. Category I has no general minimum non-taxable amount. Source: https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf
How are listed shares taxed in Uruguay?
Listed shares (2026): a share is an incorporated asset, so a passive disposal is an incremento patrimonial under article 26 of Titulo 7, taxed at the residual 12% of article 37 B). No ordinary holding-period exemption and no separate listed-market rate or public-market percentage exemption was identified; do not infer one from listing status. A sale whose individual amount does not exceed 30,000 UI is exempt while the year's total of such operations stays under 90,000 UI (article 38 literal I). Where the fiscal cost cannot be proven, article 32 applies the deemed 20% of the sale price. Source: https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf and https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2024-04/Decreto%20148-2007.pdf
How are funds and ETFs treated?
Funds and ETFs (2026): fund interests and ETFs are incorporated assets within the article 26 definition, at the same residual 12%. Fund-management capital income and gains are separately exempt when they come from public-offer securities (article 38 literal P, added by Ley 20.212/2023 art. 569, in force 1 January 2024), and financial-trust shares and obligations are exempt under article 38 literal N conditions; neither exemption reaches an ordinary retail ETF disposal without meeting those conditions. Source: https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf
What about unlisted shares and stakes?
Unlisted shares (2026): unlisted shares and company interests are incorporated goods, taxed at the residual 12% with the same small-transmission exemption. The result is determined under the transmission/cost rule rather than a calendar holding band. Source: https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf and https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2024-04/Decreto%20148-2007.pdf
How is crypto taxed in Uruguay?
Crypto (2026): the DGI materials reviewed do not expressly classify cryptoassets or publish a dedicated passive-crypto rule. The working inference is that a disposal is an incremento patrimonial on an incorporated asset, taxed at 12% on the applicable computed income; this classification is flagged as requiring DGI confirmation. No crypto holding-period exemption, crypto-specific allowance or dedicated loss pool was identified. Source: https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf and https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2024-04/Decreto%20148-2007.pdf
How is property taxed, and what is the permanent-home exemption?
Real property (2026): 12% of the computable income. Property acquired after 1 July 2007 uses the real method (the higher of sale price or cadastral value, less the UI-updated fiscal cost, the seller's ITP and documented improvements). Property acquired before 1 July 2007 may choose the real or the deemed method, the deemed income being 15% of the higher of the sale price and the cadastral value. The permanent home may be exempt when the operation is at most 1,200,000 UI, at least 50% of the proceeds go to a new permanent home, the replacement occurs within 12 months and the new home is at most 1,800,000 UI (article 38 literal L). Source: https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/irpf-incrementos-patrimoniales-inmuebles-urbanos and https://www.gub.uy/direccion-general-impositiva/sites/direccion-general-impositiva/files/2025-03/T%C3%ADtulo%207%20del%20TO%202023%207-2024.pdf
How do losses work, and when is the return filed?
Losses and filing (2026): patrimonial losses may only be deducted from incrementos patrimoniales (article 34), never from other capital income or salary, and must be provable; real-property losses are deductible only when the property was registered. Prior-year losses may be deducted for a maximum of two years and are updated (article 9). Anticipos of 12% on the determined income are due the month after the transmission unless the operation is withheld or exempt under the 30,000 UI / 90,000 UI rule; the annual IRPF return for a year is filed between 29 June and 31 August of the next year, with the balance payable in five monthly instalments from 31 August, and the notary withholds and files within 15 days on urban property sales. Sources: https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/anticipos and https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/vencimientos-2026-calendario-general-actualizado