Both direct and indirect users obtain all the benefits established in Law 15921: They are exonerated of all national tribute, created or to be created, even of those in which law specific exoneration is required, regarding the activities that they develop in the Free Trade Zone; except of the Income Tax on Industrial and Commercial Activities (IRIC) for the dividends or utilities credited or paid to foreign physical or legal people, when they are taxed in their country of residence and exists fiscal credit in the same one by the tax paid in Uruguay. In order to clarify this situation, we must express that the Uruguayan policy, is that there will be no taxes for companies who does not pay taxes in their countries of residence. In order to avoid the double imposition of IRIC, if the corporation is taxed over the dividend or profit received from Uruguay and the tax paid in Uruguay can not be discounted from the companies' income, then the Uruguayan corporation will be exempted of paying taxes in Uruguay. In order to reaffirm this concept, the same law says that in case that the foreign corporation can not take advantage of the fiscal credit on its country of residence, because has negative results at the end of fiscal year, then these dividends or profits will be considered exempted.
  • The Users of free trade zone will not be exempted of the payment of the Special Contributions of Social Security, but when the foreign personnel who works in the free trade zone expresses in writing its desire of not benefitting from the effective social security system in the Republic, the obligation will not exist on the part of the user to make the corresponding contributions. We must emphasize that the foreign personnel shall not exceed the 25% of the total employed personnel.All the goods acquired by the User of free trade zone in Uruguayan territory, are exempted of all the internal taxes (IVA, COFIS, IMESI, etc.) since are considered exports.
  • The services provided from the outside of the republic are not subject to the payment of any tax.
  • There are certain services provided in the Uruguayan territory which are exempted of IVA (Value Added Tax: V.A.T.):
    • Shipment to and from the free trade zone.
    • Insurance and reinsurance policy services that cover risks on merchandises transported from Uruguay or abroad towards the Free Trade Zone.
  • All the services provided in the FTZ (customs charges, repairs, advising, etc.) are exonerated of V.A.T.
  • There are no state monopolies for the users on the Free Trade Zone.
  • It is free the entrance and exit of precious currencies, metals and titles values of any species, therefore limitless faculties exist to repatriate capitals and benefits.
  • The Uruguayan State assumes the responsibility for damages that possible changes in the norm can cause to users.
  • Emission of warrants, in order to obtain credit with merchandise deposited in free trade zone as guarantee.

Related Links
Area of Free Trade Zones
Law 15.921
Law 19.566
Member of:


Regional Distribution Center n░1 & Main Office
Route 8 km 17.500 Of: 504 - Quantum
Zonamerica (CP: 91600), Montevideo
Tel.: (598) 2518 2555

Libertad Free Trade Zone

Regional Distribution Center n░2
Route 1 km 49 - Transcargo
Libertad Free Trade Zone (CP: 80100), San JosÚ
Tel.: (598) 4345 4873
Fax: (598) 4345 4874