{"id":17842,"date":"2025-10-17T20:58:39","date_gmt":"2025-10-17T20:58:39","guid":{"rendered":"https:\/\/www.inalog.org.uy\/?page_id=17842"},"modified":"2025-12-15T22:18:05","modified_gmt":"2025-12-15T22:18:05","slug":"investment-promotion","status":"publish","type":"page","link":"https:\/\/www.inalog.org.uy\/en\/investment-promotion\/","title":{"rendered":"Investment promotion"},"content":{"rendered":"
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INVESTMENT PROMOTION<\/p>\n<\/div>

By legal provision, investment in Uruguay is declared to be of national interest. Foreign investors enjoy the same incentives as local investors, with no tax discrimination or restrictions on the transfer of profits abroad. There are general and automatic incentives for investment.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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REGULATIONS<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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The investment promotion regime is established under Law 16,906, which declares the promotion and protection of investments made in the territory by national and foreign investors to be a national interest.<\/p>\n

The regulations corresponding to the regime have been developed and improved in recent years, resulting in its current organization through Decree 092\/998 of April 21, 1998, Decree 455\/007 of November 26, 2007, Decree 002\/2012 of January 9, 2012, Decree 299\/015 of November 9, 2015, Decree 143\/018 of May 22, 2018, and Decree 268\/020 of October 7, 2020.<\/p>\n

These tools offer a differentiation of two groups of fiscal incentives<\/strong>: those of a general nature<\/strong> and specific ones<\/strong>.<\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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INVESTMENT INCENTIVES<\/strong><\/p>\n<\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>

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GENERAL INCENTIVES<\/strong><\/p>\n

BENEFICIARIES<\/p>\n

The beneficiaries of these tax incentives are all taxpayers of the Income Tax on Economic Activities (IRAE) and the Tax on the Sale of Agricultural Goods (IMEBA), who carry out industrial or agricultural activities and cooperatives.<\/p>\n

The tobacco industry is expressly excluded, in line with global anti-tobacco policy trends.<\/p>\n

BENEFITS<\/p>\n

For these subjects, the Investment Law establishes the automatic granting of various benefits for the acquisition of the following goods:<\/p>\n