Investment promotional schemes

Both national and foreign investment has been declared of national interest by law. Thus, foreign investors are granted the same incentives as local investors and there is no tax discrimination or restrictions for transferring profits abroad.

Uruguay has several incentives which adjust to different types of activities, from industrial to commercial and service activities intended to be performed in the country. Schemes provided for by the Investment Law, free zones, free port and free airport schemes, public-private partnership agreements, industrial parks and temporary admission are some of the main incentive schemes available in the country.

The Investment Law conveys that promotional declaration can fall on a specific sector of activity. Several sectors have been promoted under this framework. Furthermore, many of them enjoy specific incentive schemes including, but not limited to, external financial intermediation, afforestation, graphic industry, maritime and air navigation, software, vehicles or auto parts, biofuels, communication and housing industry.

Investment promotional schemes-PDF
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