Free Zones

The Uruguayan Free Zones are an unavoidable point of reference for any organization that intends to develop activities in the Southern Cone, because they present unmatched comparative advantages for carrying out industrial, commercial and service activities.

The promotion and development of Free Zones in order to promote investment, exports, employment and international economic integration have been declared of national interest according to Law 15, 921.

Activities that can be developed:

a) Marketing, deposit, storage, conditioning, assembly, disassembly, manipulation or mixing of merchandise or raw materials of foreign or national origin.

b) Installation and operation of manufacturing establishments.

c) Provision of financial, computer, repair and maintenance, professional and other services required for the management and functioning of the installed activities and the sale of said services to third countries.

Specific benefits for Free Zone user companies:

Exemption from IRAE for the activities carried out
Net Worth tax exemption
VAT exemption:
– Circulation of goods and provision of services in FZ
– Entry of goods from abroad to FZ

Characteristics of Free Zones:

State monopolies will not govern in Free Zones.

75% of the staff must be Uruguayan citizens.

The entry and exit of merchandise to Free Zones is exempt from all taxes.

Social security contributions are not exempt, except for foreign personnel who may choose not to contribute.

Retail trade will not be allowed within the Free Zones.

It will be understood that there is an abandonment of merchandise once the period of 6 months has passed since the expiration of the last unfulfilled pecuniary obligation.

The goods will not lose their original character nor the preferential origin treatments upon entering the Free Trade Zone.

Merchandise coming from Free Zones to third countries will be subject to the corresponding tariffs.

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