Free Trade Zone Regime
Benefits of Law 15,921
Uruguay’s Free Trade Zone Regime, regulated by Law 15,921, is the country’s main investment promotion mechanism.
It has attracted significant industrial, commercial, and service‑sector investment.
The regime generates over 66,000 direct and indirect jobs and contributes one‑third of national exports and nearly 7% of GDP.
Benefits of Law 15,921
Uruguay’s Free Trade Zone Regime, regulated by Law 15,921, is the country’s main investment promotion mechanism.
It has attracted significant industrial, commercial, and service‑sector investment.
The regime generates over 66,000 direct and indirect jobs and contributes one‑third of national exports and nearly 7% of GDP.
Stability & Advantages
Uruguay’s stability and legal security form the foundation of the Regime’s competitiveness, along with its tax and customs benefits.
Regulatory Framework
All types of activities are permitted: industrial, commercial, logistics, and services.
Authorization Process
Setting up in a Free Trade Zone requires signing a User Contract and obtaining approval from the Ministry of Economy’s Free Trade Zones Directorate, along with any sector‑specific permits.
Taxes and Tariffs
No taxes or duties apply to buildings, equipment, or materials needed to establish an operation.
Foreign Personnel
Foreign employees may choose whether or not to enroll in Uruguay’s social security system and be taxed on their personal income as non-residents (12% flat).
Tax Exemptions
Companies operating under a valid User Agreement are exempt from all national taxes, including:
0%
- Income Tax (IRAE)
- Wealth Tax
- Dividend Tax
- VAT
Customs Duties
Goods entering, leaving, or remaining within the Free Zone incur no customs duties — this includes equipment, structures, and materials.
