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January 4, 2023

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

  • 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

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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