Uruguay Budget Bill Includes a Pillar 2 Domestic Minimum Tax
On August 31, 2025, the Ministry of Economy and Finance sent the Draft Budget Law for the period 2025–2029 to Parliament. This includes a domestic minimum tax (intended to be a QDMTT).
GloBE Country Guide: Uruguay
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Uruguay for accounting periods beginning on or after January 1, 2026. Updated for the 2025-2029 Draft Budget Bill.
