Punta del Este, Uruguay
Wealth tax · Uruguay

Punta del Este wealth tax.

Uruguay, Impuesto al Patrimonio, a flat 0.1% a year for a resident on net assets located in Uruguay above a minimum of about UYU 6.65M per person, doubled for a couple. Assets held abroad are not taxed.

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By the Patrician.ch research desk · Updated 29 October 2026 · 5 min read
Top rate 0.10% of net assets located in Uruguay, per year
On $20M, per year $20K
On $20M, 10 years $200K
Effective income tax 0% on $1M of income

The 10 year cost on your balance sheet.

Net assetsPer year10 years
$5M$5K$50K
$20M$20K$200K
$50M$50K$500K

Headline rate applied flat. Allowances, the treatment of the main residence, and any cap against income tax lower the real figure. The Dossier applies them to your profile.

Questions

Does Punta del Este have a wealth tax?

Yes. Punta del Este carries an annual wealth tax with a top rate of 0.10% of net assets located in Uruguay.

Uruguay, Impuesto al Patrimonio, a flat 0.1% a year for a resident on net assets located in Uruguay above a minimum of about UYU 6.65M per person, doubled for a couple. Assets held abroad are not taxed.

What does the Punta del Este wealth tax cost over 10 years?

About $200K on a $20M balance sheet, $20K a year at the top rate of 0.10%.

That is the headline rate applied flat, before the exemptions and caps that apply.

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 October 2026. Updated . Cite as: Patrician.ch, Punta del Este wealth tax 2026: rate, base, 10 year cost, patrician.ch/wealth-tax/punta-del-este/, October 2026.

Punta del Este on the board.

The Hamptons of South America, with Argentine, Brazilian, and now American fortunes behind the dunes at José Ignacio. 11 years with no tax on foreign income, a stable democracy, and a coast that stays empty 9 months of the year.

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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