Uruguay Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Uruguay calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| UYU 1,200,000 a yearEmployee tax profile: No children and no spouse or partner without their own coverage; annual nominal income up to 180 BPC | UYU 916,569.60 | UYU 916,569.60 | Matches |
Official sources and monitoring
4 official sources. 4 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| IRPF Category II 2026 scales and rates workbookUruguay Directorate General of Taxation | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
| IRPF guide for dependent workersUruguay Directorate General of Taxation | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
| Employee Fonasa rates by income and family situationSocial Security Bank of Uruguay | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
| Employee pension and Labour Reconversion Fund contribution ratesSocial Security Bank of Uruguay | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version UY-2026-v1, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident dependent worker earning more than 2.5 BPC each month and using the 2026 annual Category II scale.
- Employee pension is 15%, FRL is 0.1%, and Fonasa is selected from the four family rates for earnings above 2.5 BPC.
- Eligible statutory contributions reduce IRPF as a tax credit at 14% through 180 BPC of annual nominal income and 8% above that amount.
Coverage & limitations
Rule version UY-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The separately taxed mandatory annual bonus and vacation pay are not included in gross salary.
- Child, mortgage and professional-fund deductions and the annual Fonasa contribution ceiling are not included.
- Independent professional verification pending.