Personal income tax
Use the January 2026 workbook for January and the February-onward version for later months. The annual 2025 workbook is a separate calculation.
Filing & deadlines
The 2026 campaign's prefilled online declaration concerns 2025 income. Multiple employers and family-unit choices can affect the need to file.
Business and scope
Independent personal-service income has its own bimonthly simulator. IRPF treatment differs from income taxed under IRAE; do not use the employee workbook for company profits.
Salary and take-home pay calculator
Uruguay 2026: resident private-sector BPS employee, individual IRPF assessment, continuous full-year work and unchanged salary since December 2025. Supports fixed monthly salary UYU 25,000–100,000 and one bonus up to UYU 50,000. Automatically includes statutory aguinaldo and holiday pay.
Annual estimate · 2026
- Annual gross earnings
- UYU 812,160.00
- Employee mandatory contributions
- UYU 152,880.00
- Annual income tax
- UYU 2,155.20
- Annual income after tax and payroll deductions
- UYU 657,124.80
- Average per calendar month (annual net ÷ 12)
- UYU 54,760.40
Calculation details
- Statutory aguinaldo paid this year
- UYU 60,000.00
- Statutory holiday payment
- UYU 32,160.00
- Tax deductions applied
- UYU 152,880.00
- Tax reduction applied
- UYU 21,403.20
| Month | Annual gross earnings | Employee mandatory contributions |
|---|---|---|
| 2026-01 | UYU 92,160.00 | UYU 11,760.00 |
| 2026-02 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-03 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-04 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-05 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-06 | UYU 90,000.00 | UYU 17,640.00 |
| 2026-07 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-08 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-09 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-10 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-11 | UYU 60,000.00 | UYU 11,760.00 |
| 2026-12 | UYU 90,000.00 | UYU 17,640.00 |
Includes 15% retirement, 0.1% FRL and FONASA according to dependent coverage. In this salary range ordinary pay exceeds 2.5 BPC and all contributions remain below the pension ceiling. Aguinaldo uses December–May and June–November earnings; a December 2026 bonus belongs to the following year's June payment. Holiday pay uses fixed salary after social contributions, divided by 30 times leave days; enter accrued leave actually taken. Statutory holiday pay has no social contributions. Aguinaldo and holiday pay are taxed separately at the highest ordinary-income band. Child deductions must not double-count disabled children. Mortgage relief requires the sole permanent home to cost ≤1,000,000 UI; rent relief requires an eligible identified residential lease. Excludes joint-family assessment, FONASA annual refunds, solidarity-fund obligations, special sectors and variable-pay holiday averages. Net is after estimated final annual IRPF, not monthly advances.
Official basis and tool instructions
- BPS · 0.10% worker retraining contribution
- BPS: official 2026 BPC and IRPF scales
- DGI: employee IRPF and separate taxation of statutory extras
- DGI: child and housing deductions
- BPS: FONASA family contribution rates
- BPS: retirement contributions
- Labor Ministry: statutory holiday payment
- BPS: contribution bases, aguinaldo and exempt holiday pay
Official DGI 2026 IRPF simulator downloads
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Dirección General Impositiva (DGI) — Reference 1https://www.gub.uy/direccion-general-impositiva/tematica/ano-2026
- Dirección General Impositiva (DGI) — Reference 2https://www.gub.uy/direccion-general-impositiva/politicas-y-gestion/simulador-irpf-anual-2025
- Dirección General Impositiva (DGI) — Reference 3https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/estan-obligados-presentar-declaracion-irpf
- Dirección General Impositiva (DGI) — Reference 4https://www.gub.uy/direccion-general-impositiva/comunicacion/noticias/calendario-campana-2026-irpf
Official sources
Sources checked 28 Oct 2026 · 2026 payroll / 2025 annual return
- Dirección General Impositiva (DGI) — Reference 1https://www.gub.uy/direccion-general-impositiva/politicas-y-gestion/simulador-irpf-anual-2025
- Dirección General Impositiva (DGI) — Reference 2https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/estan-obligados-presentar-declaracion-irpf
- Dirección General Impositiva (DGI) — Reference 3https://www.gub.uy/direccion-general-impositiva/comunicacion/noticias/calendario-campana-2026-irpf