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09 June 2026

Uruguay presents bill to Parliament to approve double taxation treaty with Qatar

  • The Uruguay-Qatar Double Taxation Treaty (DTT) was signed on 7 December 2025 and presented to the Uruguayan Parliament on 29 May 2026 for approval.
  • The DTT aims to eliminate double taxation and enhance economic ties between Uruguay and Qatar, promoting international tax cooperation.
  • The agreement will become effective once the ratification processes required under the applicable laws of both countries have been completed.
 

On 29 May 2026, the Uruguayan Executive Branch submitted a bill to Parliament to approve the Double Taxation Treaty (DTT) between Uruguay and Qatar. Both countries had signed the DTT on 7 December 2025.

According to the bill, the DTT is expected to provide legal certainty, thereby supporting the Agreement on the Promotion and Reciprocal Protection of Investments, which was also signed on 7 December 2025. The DTT aims to eliminate double taxation, promote and protect economic relations, and enhance international tax cooperation through the exchange of information with Qatar.

Although the text of the referenced DTT has not yet been released, the bill outlines the proposed structure of its articles. Further details will be developed once the final text becomes available, with additional updates to be provided as developments occur.

The agreement will enter into force upon completion of the ratification procedures in accordance with the regulations in force in both countries.

The bill can be accessed here (only in Spanish).

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Contact Information

For additional information concerning this Alert, please contact:

EY Uruguay, Montevideo

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1240

 
 

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