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Uruguay
Individual - Foreign tax relief and tax treaties
Last reviewed - 25 March 2025Foreign tax relief
Individuals who have been taxed abroad on passive income derived from non-resident entities are able to credit the tax paid in the foreign jurisdiction against the IRPF (with a limit of 12%, which is the applicable rate in Uruguay on this type of income).
Tax treaties
Uruguay has entered into a number of double tax treaties (DTTs). See the Other issues section of the Corporate tax summary for a list of countries with which Uruguay has DTTs.
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