Methodology - Uruguay (2026)

Educational model - not a DGI or BPS assessment, not a tax return, not tax advice.

Employee (trabajo dependiente, IRPF Categoria II)

Uruguay indexes IRPF and most social-security thresholds to the BPC (Base de Prestaciones y Contribuciones), revalued every 1 January. For 2026 the BPC is UYU 6,864/month (BPS Comunicado R 5/2026).
IRPF Categoria II is progressive on the nominal salary in BPC brackets: 0% up to 7 BPC, then 10%, 15%, 24%, 25%, 27%, 31% and a top 36%. A deduction credit is then subtracted from the gross IRPF: 14% of legal deductions when nominal income is below 15 BPC/month, 8% from 15 BPC. This model credits the BPS personal contributions plus a per-child deduction of 20 BPC/year.
Employee contributions on the nominal salary: BPS jubilatorio (pension) 15% + FONASA (health) at 3% to 8% by income level and family situation + FRL 0.1%. Employer contributions: jubilatorio 7.5% + FONASA 5%.
Out of scope: the AFAP individual-savings pension ceiling (full 15% applied), the exclusion-from-withholding option, aguinaldo / salario vacacional, and the professional funds.

General regime (default): IRPF Categoria II on net income. For services without dependent staff the IRPF base defaults to 70% of revenue (a 30% presumed expense), or revenue minus actual expenses when those are supplied. The same progressive BPC scale and deduction credit (14% below 15 BPC, 8% from 15 BPC) apply. BPS is paid on the 70% base: jubilatorio 15% + FONASA + FRL 0.1%, with no employer split.
Monotributo: a single low fixed monthly BPS contribution replaces IVA, IRAE/IRPF and the ordinary aportes; it is built on fictos (jubilatorio + FRL on a 5 BPC ficto, FONASA on a 6.5 BPC ficto). Eligibility requires annual turnover under the unipersonal cap.
Out of scope: IRAE bookkeeping taxpayers (corporate income tax 25%), IVA, the excluded-activity lists, the professional funds, and partial-year activity.