Uruguay Tax Agency Posts Decree Regulating Special Regime for Border Trade With Brazil

The Uruguayan General Directorate of Taxation Nov. 12 posted online Decree No. 236/2025, on the special regime for border trade in Uruguay’s border areas with Brazil. The decree includes measures: 1) establishing duty-free imports for specific goods by micro, small, and medium enterprises (MSMEs) located within 60 km of border crossings; 2) setting import limits based on annual income; 3) establishing a 75 percent employer social security contribution exemption for new hires in specific sectors, applicable for 12 months after hiring, for contracts executed during the 12 months following the decree’s effective date; 4) reducing VAT by 10 percent for ...