Uruguay’s Business Infrastructure

With a long history of stable democratic government, interrupted only by a brief period of military rule in the 1970/1980s, Uruguay has created a positive investment climate with equal treatment of national and foreign investors where encompassing property laws exist and are enforced.With a very high degree of literacy the workforce is skilled and the 3.5 million people are peaceful and agreeable.

The infrastructure is robust and allows for good transportation means, including ports and major roads.

The countries GDP in 2012 was USD 49.92 billion with an 3.9% growth rate and an inflation rate at 8.1%.

Uruguay does not apply foreign exchange controls and offers corporations and individuals an attractive tax environment:

  • 25% Corporate Tax
  • 7% Withholding Tax
  • 0-25% Personal Income Tax
  • 22% Value Added Tax
  • 12% Capital Gains Tax


Farmland in most of the country consists of deep, fertile soils covered by rich, productive pasture with an abundance of fresh water (20% of world fresh water reserves).

The climate is moderate and rainfall spreads throughout the year.

There are no natural disasters to be expected, such as tornados, earthquakes, massive floods, or severe droughts.


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