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UY Tax 2022

Uruguay Tax Tables 2022 - Tax Rates and Thresholds in Uruguay

This page contains the tax table information used for the calculation of tax and payroll deductions in Uruguay in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ UY, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Uruguay or would like to add to or suggest amendments to the information herein then please contact us.

Uruguay Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Uruguay are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Uruguay Tax Calculator 2022.

Uruguay Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from $ 0.000.00to $ 409,080.00
10%Income from $ 409,080.01 to $ 584,400.00
15%Income from $ 584,400.01 to $ 876,600.00
24%Income from $ 876,600.01 to $ 1,753,200.00
25%Income from $ 1,753,200.01 to $ 2,922,000.00
27%Income from $ 2,922,000.01 to $ 4,383,000.00
31%Income from $ 4,383,000.01 to $ 6,720,600.00
36%Income from $ 6,720,600.01 and above
Uruguay Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
25%Flat rate on all taxable income

In Uruguay, social security deductions made by employees are considered deductible for the purpose of calculating taxable income. This means that the amounts contributed towards social security by employees can be subtracted from their gross income before determining the amount of income tax owed. This provision encourages participation in the social security system and effectively lowers the taxable income of employees, thereby reducing their overall tax liability.

Uruguay Social Security and Payroll Deduction Rates in 2022

In Uruguay, the social security system is comprehensive, covering a wide range of benefits for employees, such as retirement pensions, healthcare services, and family allowances. Both employees and employers contribute to this system, with deductions made directly from payroll. This guide delves into the various types of social security and payroll deductions in Uruguay, explaining the purpose and funding of each element.

Uruguay Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Health Insurance (Tier 1)3%5%8%
Health Insurance (Tier 2)4.5%0%4.5%
Labor Re-conversion Fund0.1%0.1%0.2%
Pension Fund15%7.5%22.5%
Labour Credit Guarantee Fund0%0.025%0.025%
Uruguay Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Health Insurance (Tier 1)n/a$ 169,800.00n/an/a
Health Insurance (Tier 2)$ 169,800.00n/an/an/a
Labor Re-conversion Fundn/an/an/an/a
Pension Fundn/a$ 2,835,708.00n/a$ 2,835,708.00
Labour Credit Guarantee Fundn/an/an/an/a

Uruguay's social security and payroll deduction system is comprehensive, covering a wide range of benefits that protect and support employees throughout their working lives and into retirement. This system reflects the country's commitment to social welfare and the well-being of its workforce. Both employees and employers contribute to this system, ensuring its sustainability and effectiveness in providing crucial social benefits.

Uruguay VAT Rates in 2022

VAT rates for Uruguay are reviewed annually, you can use the VAT Calculator to calculate VAT due in Uruguay or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Uruguay VAT Rates
VAT RateVAT Description
0%Zero Rated
10%Reduced Rate
22%Standard Rate

Historic Tax Tables supported for Uruguay

The following tax tables are supported by iCalculator™ UY as part of the suite of free tax tools we provide for Uruguay.