Uruguay Tourist VAT Refund: Save Big with Tax Benefits & Tax-Free Shopping (2024-2026 Update)

Uruguay Tourist VAT Refund & Benefits: Your Guide (Valid until April 30, 2026)

Uruguay welcomes visitors with open arms and several attractive financial incentives. For tourists who are not residents, there are clear regulations in place designed to make your trip more affordable, particularly regarding VAT. These benefits were most recently extended by Decree 93/025 until April 30, 2026. You can often find official confirmations on the Uruguayan Ministry of Tourism’s website

Here are the details:

1. Zero VAT (VAT Exemption) at Hotels and Lodgings

A standout benefit for tourists is the complete exemption from VAT on hotel stays and other accommodation.

• How it works: Simply present your foreign-issued identification document (passport) when paying. The bill will then be directly invoiced without the standard 22% VAT – an immediate saving, no complicated refund process needed.
• Validity: This benefit is valid year-round and is a key advantage for all non-resident tourists.

2. Reduced VAT (9 Percentage Point Discount) on Many Services

As a non-resident tourist, you can also benefit from a significant 9 percentage point reduction in VAT on various tourism-related services. Instead of the standard 22% VAT, you’ll effectively pay only 13%, or the discount will be applied directly.

The following services are eligible for this Uruguay tourist VAT refund mechanism:

• Gastronomic Services: Enjoy meals and drinks at restaurants, bars, canteens, coffee shops, tea rooms, etc., at a lower cost. This discount also applies in hotels (if food and beverage services are not included in the accommodation price).
  • Validity: Until April 30, 2026.
• Catering Services for parties and events.
  • Validity: Until April 30, 2026.
• Other services for parties and events not included in the previous point.
  • Validity: Until April 30, 2026.
• Car Rentals (vehicles without a driver).
  • Validity: Until April 30, 2026.

Important Condition for VAT Reduction for Tourists:

These tax benefits apply to services rendered to final consumers, provided they are paid for using electronic money, debit, and/or credit cards issued abroad. The card-issuing company must include the discount (as shown on the POS ticket) in your card statement.

Note: If the service is provided by companies included in literal E) of Article 52 of Title 4 of the “Texto Ordenado 1996” (small businesses whose vouchers do not itemize VAT), the reduction for tourists is 18.03% of the total transaction amount.

Calculation Example: Savings on a Rental Car with the Tourist VAT Refund

To illustrate how the reduced VAT can save you money, here’s an example for a rental car:

Let’s say the gross price of a rental car (including the standard 22% VAT) is $392 USD.

1. Net Price of the Rental Car (excluding VAT): $392 USD/1.22=$321.31 USD (rounded)
2. Standard VAT (22% on the net price): $321.31 USD⋅0.22=$70.69 USD (rounded)
3. Reduced VAT for Tourists (13% on the net price): $321.31 USD⋅0.13=$41.77 USD (rounded)
4. Final Price for the Tourist (Net price + 13% VAT): $321.31 USD+$41.77 USD=$363.08 USD
5. Your Savings: $392 USD(Gross Price)−$363.08 USD(Tourist Price)=$28.92 USD This saving is equivalent to the 9 percentage point VAT reduction on the net price ($321.31 USD⋅0.09=$28.92 USD).

Your Savings in Different Currencies (based on exchange rates from May 9, 2025; these can vary):

• US Dollar (USD):
  • Gross Price: $392.00 USD
  • Tourist Price: $363.08 USD
  • Savings: $28.92 USD
• Uruguayan Peso (UYU): (Approx. rate 1 USD=41.80 UYU)
  • Gross Price: approx. 16,385.60 UYU
  • Tourist Price: approx. 15,176.74 UYU
  • Savings: approx. 1,208.86 UYU
• Swiss Franc (CHF): (Approx. rate 1 USD=0.825 CHF)
  • Gross Price: approx. 323.40 CHF
  • Tourist Price: approx. 299.54 CHF
  • Savings: approx. 23.86 CHF
• Euro (EUR): (Approx. rate 1 USD=0.888 EUR)
  • Gross Price: approx. 348.10 EUR
  • Tourist Price: approx. 322.41 EUR
  • Savings: approx. 25.68 EUR

Please note: The exchange rates used here are indicative and can change daily. Your actual savings in UYU, CHF, and EUR will depend on the exchange rate at the time of the transaction.

3. Tax-Free Shopping System: VAT Refund on Purchases

Another key benefit for non-resident tourists is the Tax-Free system, which allows for a refund of VAT paid on eligible products.

• How it works: Make your purchases at stores participating in the Tax-Free scheme. Complete the necessary forms at the time of purchase. You then claim your VAT refund when leaving Uruguay through designated border crossings:
  • Carrasco International Airport (Montevideo)
  • Laguna del Sauce Airport (Punta del Este)
  • Port of Montevideo
  • Port of Colonia
  • Punta del Este Cruise Arrivals Terminal
  • Land border crossings: Salto-Concordia Bridge, Paysandú-Colón Bridge, Fray Bentos-Puerto Unzué Bridge, and Chuy. You must complete the refund procedure at the clearly marked Tax-Free counters before departing. This is a significant way for tourists to get a VAT refund on goods.
• Validity: This benefit is available year-round.

Conclusion for Tourists Visiting Uruguay

Uruguay makes it easy for non-resident tourists to enjoy the country while saving a considerable amount on VAT. Whether you’re exploring the vibrant capital of Montevideo, relaxing on stunning beaches, or discovering the charming countryside, these financial benefits and Uruguay tourist VAT refund schemes will make your trip even more enjoyable. For more detailed information on the cost of living in Uruguay or other aspects of life here, feel free to explore more on our site.

Plan your trip well and take advantage of these VAT-saving opportunities! If you have any questions about life in Uruguay, travel, or the benefits for tourists, we at livinginuruguay.com are here to help.