In general, when a non-resident entity has a permanent establishment (PE) in the country, income attributed to the PE from activities carried out in Uruguay is taxed in the same manner and at the same rates as the income of a resident entity. A branch profit remittance tax at the rate of 7% is imposed on after-tax income remitted or credited to their head office.
Income not attributed to a PE is generally subject to withholding tax.
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