Annual IRPF and IASS tax returns for fiscal year 2025
Who must file, available deductions and credits, refunds and the main deadlines for Uruguay’s 2025 annual IRPF and IASS returns.
Uruguay’s 2025 annual personal income tax (IRPF) and social security assistance tax (IASS) filing campaign covers employees, independent professionals, retirees and pensioners in a range of circumstances.
Employment and independent income
Among other cases, an IRPF return may be required when nominal employment income exceeded UYU 963,510 and the individual had more than one employer, received no income in December or held simultaneous jobs without submitting the relevant form. Independent personal services not subject to corporate income tax also require an annual return.
Capital income and IASS
Capital gains and returns on movable or immovable property that were not subject to withholding must generally be reported. Where withholding or certain rental advances were made, taxpayers may in some cases elect to treat them as final. IASS obligations should be reviewed by individuals who received pensions above UYU 963,510 from more than one institution, did not submit Form 3800 or received no income in December.
Credits, deductions and deadlines
The permanent-home rental credit equals 8% of the amount actually paid, subject to legal conditions. Certain mortgage instalments for a sole permanent home may also be deductible for IRPF purposes within applicable limits.
The 2026 filing calendar ran through 31 August. Credits may be collected by bank transfer, payment networks or credit certificates for independent workers. An approved digital identity is required to file and check refunds.
This material is provided for information only and does not replace professional advice tailored to a particular situation. Read the original Spanish version.