5- Personal Income Tax of Labor Income

The labor income received by workers for activities developed in Uruguay is subject to taxation in our country. The applicable taxes will be one of the two indicated below.

a. Personal Income Tax (Impuesto a la Renta de las Personas Físicas- IRPF

Personal Income Tax (Impuesto a las Rentas de las Personas Físicas – IRPF) applies on the Uruguayan source income obtained by resident individuals.

Labor Income includes income obtained from personal activities through employment relations or through independent personal services not subject to IRAE (Corporate Income Tax).

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