Resident tourist benefits 2024

Uruguay offers you a battery of benefits to enjoy your country. Zero VAT on accommodation, a 9-point VAT discount on gastronomy, and a Reward credit card with discounts of up to 20% on gastronomy, 10% on accommodation, 5% on fuel and 10% on supermarket purchases.

RESIDENT BENEFITS

 

  • IVA cero en hoteles y alojamientos

    Se encuentran exonerados de IVA los servicios prestados a residentes relacionados con hospedaje fuera de alta temporada. Se entiende por fuera de alta temporada el periodo comprendido entre el lunes siguiente a la finalización de Semana de Turismo y el 15 de noviembre de cada año.

  • Devolución de 9 puntos de IVA sobre servicios gastronómicos.

    Cuando sean prestados por restaurantes, bares, cantinas, confiterías, cafeterías, salones de té y similares, o por hoteles, moteles, apart hoteles, hosterías, estancias turísticas, hoteles de campo, granjas turísticas, posadas de campo, casas de campo y camping hostels, siempre que dichas prestaciones no integren el concepto de hospedaje. Vigencia: desde setiembre 2024 hasta el 30 de abril de 2025.*

  • Devolución de 9 puntos de IVA en servicios de catering para la realización de fiestas y eventos.

    Vigencia: desde setiembre de 2024 hasta el 30 de abril de 2025.*

  • Devolución de 9 puntos de IVA en servicios para fiestas y eventos, no incluidos en el literal anterior.

    Vigencia: desde setiembre de 2024 hasta el 30 de abril de 2025.*

  • Devolución de 9 puntos de IVA en arrendamientos de vehículos sin chofer.

    Vigencia: desde setiembre de 2024 hasta el 30 de abril de 2025.*

  • Devolución de 9 puntos de IVA en servicios de mediación en el arrendamiento de inmuebles con destino turístico.

    Vigencia: desde setiembre de 2024 hasta el 30 de abril de 2025.*

See regulations

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.

  • 30% discount on fuel (gasoline) paid only with credit or debit card, on the sale price, in stations located within a radius of 20Km from the following border crossing points with the Argentine Republic: FrayBentos – Puerto Unzué, Paysandú – Colón, Salto – Concordia. Validity: from May 1, 2022 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 20Km 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, 2022 onwards. + info

MORE FOR YOU!

  • Discounts in lodgings with BROU cards
    The credit and prepaid cards “Mastercard BROU Recompensa”, issued by Banco República, have discounts in adhered lodgings. See conditions and validity here.

  • Discounts in gastronomy with BROU cards
    The credit and prepaid cards “Mastercard BROU Recompensa”, issued by Banco República, grant discounts of up to 20% in gastronomy. See conditions and validity here.

  • 5% discount on fuel and 10% discount in supermarkets on purchases made with the Mastercard BROU Reward credit card and prepaid cards.

The “Mastercard BROU Recompensa” cards grant discounts of 5% on fuel every day at ANCAP gas stations and 10% at some supermarkets.

See conditions and other benefits.

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. 3/997 of January 3, 1997.

FREQUENTLY ASKED QUESTIONS FOR RESIDENTS

Ministry of Tourism

Rambla 25 de agosto de 1825 esq. Yacaré

www.mintur.gub.uy

Contact