Latin America
Software founders relocating from Argentina or Brazil, Uruguay
The Uruguay software tax holiday grants up to 10 years at 0% IRAE for qualifying software development and BPO export. SAS structures incorporate in 4 weeks, with personal residency on a clear pathway.
Software 10-yr holidaySAS structureEasy residency
Start setup {placement} 4 min · no card required
Corp tax
25%
Fastest setup
4 weeks
Tax treaties
18
Region
Latin America
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: No minimum capital
- Administrative language: Spanish
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 25%
- Effective rate ~0%
- Tax treaties 18
- VAT rate 22%
- Withholding on dividends 7%
Key treaty partners
GermanySpainMexicoSwitzerlandSouth KoreaIndia
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If your operating market is the EU or US
Uruguay's domestic market is small (3.4M people) and Spanish language administration adds friction. For EU or US end customers, a closer to market entity wins on reach and reporting:
Small home marketSpanish adminLimited reach