Uruguay has set the benefits and contributions base (Base de Prestaciones y Contribuciones - BPC) to UYU 6,864 from 1 January 2026 through Decree No. 11/026 of 20 January 2026, up from UYU 6,576 for 2025. Considering the BPC value for 2026, the individual income tax (IRPF) brackets and rates for 2026 are as follows:
- up to UYU 576,576 (84 BPC) - 0%
- over UYU 576,576 up to 823,680 (120 BPC) - 10%
- over UYU 823,680 up to 1,235,520 (180 BPC) - 15%
- over UYU 1,235,520 up to 2,471,040 (360 BPC) - 24%…