For property owners and investors in Uruguay, staying informed about current tax relief measures is essential — yet this is often where expert guidance is lacking during real estate transactions.
Currently, a unique opportunity is available in the Department of Maldonado, home to Punta del Este: a tax amnesty program allows for the settlement of outstanding property taxes and other municipal fees without penalties and under attractive conditions.
⚠️ IMPORTANT: The deadline for this amnesty is June 30, 2025. Please act promptly or be aware that the deadline may already have passed.
Amnesty in Maldonado: A Second Chance for Many – and a Wake-Up Call for Better Advice
Many property owners come to us with unanswered questions, uncertainties, and the desire to finally bring clarity to their documents. We support them step by step in organizing the financial situation around their property, reviewing outstanding payments, and planning the next sensible actions.
Especially in the Department of Maldonado – home to the popular coastal city of Punta del Este – many property owners are affected by unpaid charges. These include property tax (Contribución Inmobiliaria) and other local municipal fees. Such outstanding debts not only create uncertainty but can also lead to high additional costs and penalties.
The good news: The Intendencia de Maldonado has introduced an amnesty program that allows owners to settle their outstanding dues easily – without penalties and under attractive payment terms. This applies to both property tax and other local levies.
Your Advantage:
This amnesty is a unique opportunity to eliminate financial burdens and bring your documents up to date. The application can be submitted online or in person with ease.
Note: The regulation applies to the Contribución Inmobiliaria and other municipal taxes within the Department of Maldonado.
Tax Payment Facilities
Payment facilities are being granted to debtors of taxes, fees, and other public revenues, excluding taxes created and established by National Law (Rural Property Tax and Auction and Livestock Tax).
Opting into this plan means that the debt, excluding fines and and surcharges, will be updated by the Consumer Price Index (CPI) from the due date until December 31st of the year immediately preceding the date of cash payment or agreement signing. The resulting balance will be converted to Indexed Units (UI) on that same date. For the current fiscal year, the update will be from the due date to the date of cash payment or agreement signing, with the bonuses established in articles 3 literal A) and 4 literal A) of Decree 4105/25 not applying to this fiscal year.
Payment Options for Property Tax Debtors
Debtors of Property Tax and other jointly assessed taxes, for whom the Urban and Suburban Property Tax, the Municipal General Additional Tax, the Public Lighting Additional Tax, and the Public Video Surveillance Additional Tax totaled up to 22,000 Uruguayan pesos in fiscal year 2025 (at February 2025 values), can settle their debt according to the following payment methods:
- Lump-sum payment with a bonus of up to 10%.
- Financed payment: This can be made in up to 24 equal and consecutive monthly installments, in Indexed Units (UI). Debts that are more than five years past due, counted from January 1, 2025, will not be included in the calculation of the amount to be paid.
Payment Options for Other Debtors
Those obligated parties not included in the previous article can access the following payment methods:
- Lump-sum payment with a bonus of up to 5%.
- Financed payment: This can be made in up to 12 equal and consecutive monthly installments, in Indexed Units (UI), plus an annual compensatory interest of 10% on the outstanding balance.
Specifics for 2025 Debt and Non-Compliance
If only the 2025 fiscal year is owed, it must be paid in a lump sum according to the provisions of Article 2 regarding that fiscal year.
Failure to pay three consecutive installments will automatically terminate the granted financing, and the owed amounts will revert to their original values, with any applicable fines and surcharges.
⚠️ Warning: Failure to pay three consecutive installments will result in the termination of the payment plan, and the total amount owed will revert to its original value, plus any applicable fines and surcharges.
Relevance for Investors and Property Owners
This amnesty represents a significant opportunity for current property owners in Maldonado to resolve financial liabilities. It also highlights the importance of expert advice when purchasing real estate in Uruguay. Reviewing contracts is not enough – owners must understand which taxes are due and when, to avoid unpleasant surprises.
Even for prospective investors, this can be a relevant point during due diligence to ensure that no hidden liabilities exist.
Uruguay continues to demonstrate its commitment to creating a transparent and investor-friendly climate, even at the municipal level.
✅ Our Service for You
If you’re unsure whether your property is in good standing, or if you already have outstanding amounts – we are here to help:
- Analyze your situation
- Submit the amnesty application (online or in person)
- Choose the best payment plan
- Avoid future mistakes
💬 Conclusion
This amnesty is a valuable opportunity for property owners in Maldonado to clean up financial obligations. It also sends a strong signal of how seriously Uruguay takes transparency, investor friendliness, and owner relief — if you know how to navigate the system. And that’s exactly where we come in.
Have questions about property investments or taxes in Uruguay?
Contact us for a free consultation!
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