Crypto tax in Uruguay
12% IRPF tax on crypto gains for individuals.
- Short-term rate
- 12%
- Long-term rate
- 12%
- Treatment
- Taxed as income
- Currency
- UYU
How Uruguay taxes crypto
Uruguay taxes cryptocurrency gains under the personal income tax (IRPF) at a rate of 12% for capital gains derived from movable capital. Crypto is not specifically regulated but falls under general tax provisions for financial assets. There is no distinction between short-term and long-term holding periods. Uruguay has been gradually developing its regulatory approach to digital assets, with growing crypto adoption in the country.
The same rate applies however long you held.
A 10,000 UYU gain, settled
| Held | Rate | Taken | Kept |
|---|---|---|---|
| Short-term | 12% | 1,200 | 8,800 |
This is the arithmetic the app runs on your device. Real liability depends on your residency, income, allowances and how the authority classifies your activity. Treat it as an estimate and check with a qualified adviser before you act.
Elsewhere in South America
| Jurisdiction | Short-term | Long-term |
|---|---|---|
| El Salvador | — | — |
| Paraguay | 10% | 10% |
| Argentina | 15% | 15% |
| Colombia | 39% | 15% |
| Brazil | 17.5% | 17.5% |
Headline rate last checked 31 July 2026 · methodology