On 7 July 2026, Uruguay's Senate approved the draft law for the approval of the pending income tax treaty with Qatar. The treaty, signed 7 December 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Qatari income tax and corporate tax. It covers Uruguayan income tax on economic activities, personal income tax, non-resident income tax, and social security assistance tax.
Residence
If a person other than an individual is considered resident in both C…