Uruguay Extends VAT Rate Reduction for Tourism Sector to April 2026

Uruguay published Decree No. 93/025 on 28 April 2025, which extends the temporary reduction in the VAT rate by 9 percentage points on certain activities/operations in the tourism sector (i.e., a reduced VAT rate of 13% considering the 22% standard rate). The reduction was originally provided from 16 November 2020 in response to COVID-19 and subsequently extended multiple times. Previously extended to 30 April 2025 by Decree No. 256/024, the VAT reduction is now extended until 30 April 2026.