Uruguay’s Tax Authority updates list of low- or no-taxation countries, jurisdictions and special regimes

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EY Global

25 Feb 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay

Taxpayers should be aware of the countries and jurisdictions on the low- or no-taxation list.

Through Resolution N° 223/022, Uruguay’s General Tax Directorate updated the list of low- or no-taxation (LONT) countries, jurisdictions and special regimes. The resolution was published, and went into effect, on 21 February 2022.

The list of countries or jurisdictions defined as LONT remains the same as the list issued for 2021, except Antigua and Barbuda, Brunei and the Commonwealth of Dominica have been removed from the list. The following countries are on the list:

  1. Angola
  2. Ascension
  3. Christmas Island
  4. Cocos Island (Keeling Island)
  5. Fiji Islands
  6. French Polynesia
  7. Guam
  8. Guyana
  9. Honduras
  10. Islas Malvinas/Falkland Islands
  11. Jamaica
  12. Jordan
  13. Kingdom of Tonga
  14. Kiribati
  15. Labuan
  16. Liberia
  17. Maldives
  18. Niue
  19. Norfolk Island
  20. Pacific Islands
  21. Palau Islands
  22. Pitcairn Island
  23. Puerto Rico
  24. Republic of Yemen
  25. Saint Martin (former member of the Netherlands Antilles)
  26. Saint Pierre and Miquelon
  27. Solomon Islands
  28. St Helena Island
  29. Sultanate of Oman
  30. Svalbard
  31. Swaziland
  32. Tokelau
  33. Tristan d'Aquitaine
  34. Tuvalu
  35. Virgin Islands of the United States of America
  36. Yibuti (Djibouti)

For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman 
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.