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Inheritance tax in Uruguay 2026
Uruguay charges no inheritance or gift tax at any level — cash, shares and foreign assets pass entirely free.
Real estate is the one exception: the transfer tax takes 3% when property passes to children or parents, and 4% on other gratuitous transfers, on the (usually low) cadastral value.
At a glance
- top rate
- 0% inheritance tax; 4% property-transfer tax at most
- entry band
- 3% for descendants and ascendants inheriting real estate
- tax year basis
- On the transfer event
- filing deadline
- Settled at registration
- residency basis
- Only Uruguayan real estate is touched
- regime flag
- Wealth tax may apply to inherited Uruguayan assets going forward
Rates
Transfers at death and by gift (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Inheritances and gifts of cash, securities, vehicles and all non-real-estate assets |
| 3% | Cadastral value (inflation-adjusted) | Uruguayan real estate passing to heirs or legatees in the direct line — children, grandchildren, parents |
| 4% | Cadastral value | Other gratuitous transfers of Uruguayan real estate |
| 2% + 2% | Lower of cadastral value or price | Ordinary sales — each party pays 2% |
Residency
Residency trigger
Death and gift transfers themselves are untaxed; the transfer tax bites only when Uruguayan immovable property changes hands, whoever the parties are.
Non-resident treatment
Non-resident heirs owe nothing beyond the same property-transfer tax on Uruguayan real estate; foreign assets are never in scope.
Notes
- Cadastral values used for the transfer tax typically sit well below market prices, keeping effective rates modest.
- Inherited Uruguayan assets join the heir's base for the annual wealth tax — 0.1% above roughly UYU 6.65 million for residents.
- Later sales of inherited property fall under the ordinary 12% capital-gains rules.
- Transfers of inheritance and possession rights over property are themselves transfer-taxed events.
FAQ
Does Uruguay have inheritance tax?
No — 0% on estates and gifts. The only cost is the property-transfer tax: 3% of cadastral value when Uruguayan real estate passes to direct-line heirs.
What do heirs pay on non-property assets in Uruguay?
Nothing — bank accounts, portfolios and vehicles pass at 0%, and foreign assets are entirely outside the Uruguayan net.
Figures: tax year 2026, compiled from public sources. Not tax advice.