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Resident tourist benefits

Uruguay offers you a battery of benefits to enjoy your country. Zero VAT on accommodation, a 9-point VAT discount on gastronomy, and others.

RESIDENT BENEFITS

  • Zero VAT on hotels and lodging during low season

Services rendered to residents related to lodging outside the high season are exempted from VAT. Off-season is understood as the period between the Monday following the end of the Tourism Week and November 15 of each year.

Note: services rendered to VAT taxpayers are excluded from the exoneration, unless they are travel agencies registered with the Ministry of Tourism according to Decree No. 86/017 of October 5, 2017.

  • 9 points reduction in VAT on gastronomic services

When they are rendered by restaurants, bars, canteens, confectioneries, cafeterias, tea rooms and similar, or by hotels, motels, apart hotels, hostels, tourist ranches, country hotels, tourist farms, country inns, country houses and camping hostels, provided that such services are not included in the concept of lodging. Valid until April 30, 2026.

  •  9 points reduction in VAT in catering services for the realization of parties and events

Valid until September 30th, 2026.* 

  • 9 points reduction in VAT in services for parties and events, not included in the previous paragraph

Valid until September 30th, 2026.* 

  • 9 points reduction in VAT on leasing of vehicles without driver

Valid until September 30th, 2026.

  • 9 points reduction in VAT in services of mediation in the lease of real estate with tourist destination

Valid until September 30th, 2026.

The application of all these tax benefits correspond to services rendered to final consumers, provided that they are paid by means of electronic money, debit and/or credit cards.
The company issuing the card must include in the statement of account, the discount shown in the ticket issued by the POS.

*In the event that the service is rendered by companies included in literal E) of article 52 of Title 4 of the Orderly Text 1996, the reduction corresponds to 7.38% on the total amount of the operation.

See regulations

OTHER CURRENT SAVINGS 

  • 15 % discount on fuel (gasoline) paid only with credit or debit card, on the sale price, in stations located within a radius of 20 km from the following border crossing points with the Argentine Republic: Fray Bentos – Puerto Unzué, Paysandú – Colón, Salto – Concordia. Validity: from May 1, 2026 onwards. + info

  • 24 % discount on fuel (gasoline) paid only with credit or debit card, on the sale price, at stations located within a radius of 20 km from the following border crossing points with the Federative Republic of Brazil: Chuy, Río Branco, Aceguá, Rivera, Artigas and Bella Unión. Validity: from May 1, 2026 onwards. + info

    Effective May 1, 2026, the border regime will be extended to gas stations located up to 60 km from border crossings. For stations located between 20 and 60 km from a border crossing, the applicable fees will be reduced by 50% compared to the current rates for stations located within a 20-km radius.

MORE FOR YOU!

  • The credit and prepaid cards “Mastercard BROU Recompensa”, issued by Banco República, grant a variety of discounts. Learn about the conditions and other benefits applicable to clients of this bank. 

    Discounts on gastronomy, fuel, and accommodation (check the time of year) with BROU cards.

    See conditions and other benefits.