Uruguay has published Decree No. 4/022 in the Official Gazette, which sets the benefits and contributions base (Base de Prestaciones y Contribuciones - BPC) at UYU 5,164 from 1 January 2022. Considering the BPC value for 2022, the individual income tax brackets and rates for 2022 are as follows:
- up to UYU 433,776 (84 BPC) - 0%
- over UYU 433,776 up to 619,680 (120 BPC) - 10%
- over UYU 619,680 up to 929,520 (180 BPC) - 15%
- over UYU 929,520 up to 1,859,040 (360 BPC) - 24%
- over UYU 1,859,040 up t…