Capital Gains Tax (Effective) in Uruguay compared to Latin America

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Click name of country for detailed information
Costa Rica 0.00%
Chile 0.00%
Ecuador 0.00%
El Salvador 10.00%
Paraguay 10.00%
Nicaragua 10.00%
Honduras 10.00%
Guatemala 10.00%
Panama 10.00%
Colombia 10.00%
Uruguay 12.00%
Bolivia 13.00%
Argentina 15.00%
Brazil 15.00%
Mexico 25.00%
Guyana 25.00%
Peru 30.00%
Venezuela 34.00%

Uruguay: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


The best source for Uruguay house price statistics is the Instituto Nacional de Estadistica (INE). Reporte Inmobiliario, a private entity, also publishes reports on the Uruguay property market, occasionally.

General economics statistics are also to be found at the Instituto Nacional de Estadistica, and the Banco Central del Uruguay.