Uruguay updates list of countries or jurisdictions deemed low or no taxation

Local contact

EY Global

4 Jan 2023
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay
  • The Uruguayan Tax Administration updated the list of countries or jurisdictions that are considered to be low or no taxation effective from 1 January 2023.

On 28 December 2022, the Uruguayan Tax Administration issued Resolution No. 2,470/022 which updates the list of countries or jurisdictions that are considered to be low or no taxation.

The following countries and jurisdictions were removed from the list: Jamaica, Maldives and Oman.

Consequently, the new list is comprised of the following countries and jurisdictions:

Angola, Ascension Island, Christmas Island, Cocos Island (Keeling Island), Djibouti, Falkland Islands, Fiji Islands, French Polynesia, Guam, Guyana, Honduras, Jordan, Kiribati, Labuan, Liberia, Niue, Norfolk Island, Pacific Islands, Palau Islands, Pitcairn Island, Puerto Rico, Saint Helena Island, Saint Martin (Former member of the Netherlands Antilles), Saint Pierre and Miquelon, Solomon Islands, Svalbard, Swaziland, Tokelau, Tonga, Tristan da Cunha, Tuvalu, US Virgin Islands, and Yemen.

The Resolution was published in the Official Gazette on 29 December 2022 and entered into force on 1 January 2023; it can be accessed here.


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

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
  • Piero de los Santos
  • Lucia Giagnacovo
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
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.