Investing in Uruguay

At present Uruguay is one of the destinations preferred by foreign investors not only because of its political-economic advantages but also because of the qualities of human resources and of life offered by the country. Our commitment is to act with intelligence and provide what you need so that your only concern is to develop your business.

Regulations framework

Below, we provide the contents of the first five articles of the Investments Promotion Act for your information:

Investments Promotion Law

Law Nº 16.906


Article 1. (National interest). The promotion and protection of investments by domestic and foreign investors is hereby declared of national interest.

Article 2. (Equality). The admission and treatment procedure of investments by foreign investors shall be the same as that given to domestic investors.

Article 3. (Requirements). Investments shall be accepted without prior authorization or registration.

Article 4. (Treatment). The State shall give investments a fair treatment committing itself not to prejudice facilities, management, maintenance, use or disposal by unjustified or discriminatory measures.

Article 5. (Free transfer of capitals). The State guarantees the free transfer of capital and profits to foreign countries as well as of other sums related to investment which shall be made in freely convertible currency.

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Why invest in Uruguay?

• Political and institutional factors

Republican democracy that guarantees political and social stability in a climate of peace and transparency.

• Economic factors and comparative advantages

Uruguay has had a remarkable economic growth in the last decade (annual average of 6.5%) which has enabled a strong expansion in all the areas of the domestic market. Good international relations have facilitated the signing of arrangements and free trade agreements with countries such as Chile, Mexico and Israel. The great advantage of having free access to a large market such as the MERCOSUR, must also be taken into account.

The country has a strategic location with the best connections to establish a logistic base in the heart of the richest zone in the continent thus becoming an important center of regional distribution.

At present, we have more than ten Free Zones, a most attractive point to store, transform, fractionate, pack and distribute goods to different destinations. There also exists the possibility of providing services from those free zones to foreign countries such as: Call-Centers, banking or financial services, among other services.

We also count on free ports and airports that offer investors similar benefits as the ones offered by Free Zones.

The rules in force provide a mechanism called “TEMPORARY ADMISSION” which allows the entrance of tax-exempt raw materials or intermediate products to be used in goods manufacturing provided that these goods are exported within the established period.

On the other hand, there are also fiscal policies that aim to encourage investments which provide tax exemptions of VAT, rates or taxes to imports, tax on civil property and tax on companies’ income (IRAE).

The free remittance of profits and free repatriation of investments ensured to foreign investors by Law Nº 16906 together with the legal safety that historically have been provided by the contracts entered into in the country, give us a significant comparative advantage on the world scenario.

In accordance with the Principle of Equality established by the National Constitution, Uruguay does not make a distinction between domestic and foreign investors. This guarantees the absence of obstacles and the optimization of the conditions for your business success.

• Technology and human capital

The high educational level and the almost inexistent illiteracy demonstrate the excellent preparation of human capital in our country. People are highly qualified in the different areas offered in the local market.

The technological development has had a significant impact in recent years resulting in ports and airports infrastructures which have the latest technology as well as major advances in telecommunications and a reliable electric power provision from renewable sources. That demonstrates an increasing commitment with the environment. We are proud of counting on the best connected net of highways in South America.

• Living and working in Uruguay

We are in a country at peace. For several years now Uruguay is among the top positions in the ranking of locations with the best climate to develop businesses elaborated by the Fundação Getúlio Vargas, Brazil, and the German institute IFO. Our foreign investors value the availability of qualified personnel and the harmony they find in the country.

Uruguay is also preferred for its high quality of life by investors who wish to settle in the country and also by foreign technicians required by their enterprises.



What business are you thinking of?

Whatever your business might be, we have a multidisciplinary team ready to provide guidance.

• Urban real estate

Whether for personal use, for rental or as an investment, we provide assistance both, during the process of the purchase, sale or rent.

Our Notarial team guarantees a careful study of deeds and background during the process of purchase as well as advice in the preparation of lease agreements.

• Rural real estate

Traditionally, Uruguay is a country where agricultural-livestock activities have many advantages which place said activities in a privileged position within national economic activities. Over 30 years of experience guarantee our rural management activity.

• Industrial, commercial or services enterprises

For over more than a decade the economic growth has been steady and uninterrupted at rates above historical records without being affected by international and economic crises that occurred during this period. Experience has demonstrated that some customers choose to create a new enterprise and also that others prefer to acquire an existing one. It will depend on whether the business activity is focused on the domestic or foreign market, that a company should settle in Uruguayan fiscal territory or in a free zone.

• Branches or subsidiaries incorporated abroad

Free trade agreements, the geographical location of our country and a communications platform with state-of-the-art technology make Uruguay the ideal place to organize logistic processes for the entire region.

Multinational companies also find attractive elements in the domestic market.