Uruguay income tax calculator 2026: $300K to $10M incomes

Income tax in Uruguay, on your number.

Enter your income. Punta del Este recalculates: the tax, the effective rate, what is left, and the rank among 100 places.

In short, current to September 2026

On $1M a year, Punta del Este keeps $1,000,000 after 0% income tax.
Punta del Este ranks 1 of the 100 places on the board on what is left of $1M, level with 11 others.
Uruguay does not tax a resident's capital gains on listed securities. A wealth tax applies, top rate 0.10% of net assets a year.
Uruguay runs a regime for new arrivals: Territorial tax: foreign income is not taxed for 11 years by election, the year of arrival and the 10 after it, for an arrival not resident in the 2 years before who spends more than 183 days a year in Uruguay or invests more than UI 12.5 million in real estate or UI 625,000 a year in qualifying funds. After that, foreign dividends and interest pay 12% (or half that rate for 5 more years while the qualifying investment is kept), and since Law 20.446 so do foreign capital gains. The flat 7% alternative closed to new elections on 31.12.2025. Local income is taxed at up to 36%.

Official source: IMPO, Uruguay Official Gazette. Checked against it on 29 September 2026. The record.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 2 October 2026. Cite as: Patrician.ch, Uruguay income tax calculator 2026: $300K to $10M incomes, patrician.ch/calculator/uruguay/, September 2026.

Income a year, in US dollars

US citizen

On $1,000,000 a year, Punta del Este leaves you $1,000,000 after 0% income tax. That ranks 1 of 100 places.

Rank of 100	Address	Income tax	Effective	You keep
1	Punta del Este	$0	0%	$1,000,000

Income tax only, single filer, indicative 2026 headline rates, built for incomes from $300,000 to $10,000,000 and converted at the board's reference rates. Places level on what is left share a rank. Where an address is modeled on its regime for new arrivals, its page names the regime. Published comparison research, not tax, legal or immigration advice.

By income

Punta del Este, from $300K to $10M.

Income	Income tax	Effective	You keep	Rank of 100
$300,000	$0	0%	$300,000	1
$1,000,000	$0	0%	$1,000,000	1
$3,000,000	$0	0%	$3,000,000	1
$10,000,000	$0	0%	$10,000,000	1

Beyond income tax.

Uruguay does not tax a resident's capital gains on listed securities. A wealth tax applies, top rate 0.10% of net assets a year. No inheritance tax. Uruguay levies no inheritance or estate tax.

Punta del Este: tax, residence and the life · Punta del Este wealth tax · All 100 places in one calculator

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Questions

The short answers.

How much income tax does a $1M earner pay in Uruguay?

0% effective on the Patrician.ch 2026 model, $0 of tax, so $1,000,000 is kept.

Single filer, income tax only, before social contributions. Punta del Este ranks 1 of the 100 places on the board on what is left.

What is the income tax rate in Uruguay at $300K, $3M and $10M?

Effective income tax is 0% on $300,000, 0% on $3,000,000 and 0% on $10,000,000.

Those are effective rates, the tax divided by the income, on the same single-filer model.

How is a US citizen taxed on income in Uruguay?

The US taxes its citizens wherever they live. With US citizen ticked, the calculator charges the higher of the tax in Uruguay and the US federal tax on the same income.

On $1M at Punta del Este that comes to $325,957, 33% effective. State tax, credits and treaty relief are not modeled.

Does Uruguay have a tax regime for new arrivals?

Uruguay runs a regime for new arrivals: Territorial tax: foreign income is not taxed for 11 years by election, the year of arrival and the 10 after it, for an arrival not resident in the 2 years before who spends more than 183 days a year in Uruguay or invests more than UI 12.5 million in real estate or UI 625,000 a year in qualifying funds. After that, foreign dividends and interest pay 12% (or half that rate for 5 more years while the qualifying investment is kept), and since Law 20.446 so do foreign capital gains. The flat 7% alternative closed to new elections on 31.12.2025. Local income is taxed at up to 36%.

Where an address is modeled on its regime, its page says so.

What does the calculator leave out?

Social contributions, most deductions, wealth tax, capital gains and treaties. It is built for incomes from $300,000 to $10,000,000.

Amounts convert at the board's fixed reference rates.

Other countries.

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Your position, not the average

This page is the general case. Your income and passports rank all 100 differently.

The engine takes what you earn and what you hold, then orders every address on the board against it.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States · Americans moving abroad · Tax calculator · Keep Index 2026 · Rankings

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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.