Investment Incentives

Investment incentives in Uruguay generally take the form of tax exemptions or reductions of the tax liability.

The most relevant regimes of investment incentives can be summarized as follows:

• incentives for scientific research and development;
• tax exemption for the reinvestment of profits;
• incentives for personnel training;
• promotion of the tourism industry;
• promotion of forestry development;
• incentives for software production;
• incentives for call centres;
• incentives for financial entities to provide offshore banking services; and
• promotion of certain industries such as shipbuilding, book printing and electronics.

Contact us for details on free zones

There is no specific licensed manufacturing warehouse regime in Uruguay.