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10 December 2025

Uruguayan Parliament approves the National Budget for 2025—2029

  • The House of Representatives met in a special session on 9 December 2025 to consider and approve the National Budget for the 2025—2029 period and Senate amendments to the bill.
  • The definitive version of the Budget Bill has not yet been published in the Official Gazette.
 

On 9 December 2025, the Uruguayan Parliament granted final approval to the National Budget for the 2025—2029 period. The House of Representatives met in a special session on 9 December to consider, and ultimately approve, the Budget Bill and Senate amendments. With this decision, the legislative process is complete, and the text will now be sent to the Executive Branch for enactment and subsequent publication in the Official Gazette.

The definitive version of the Budget Bill has not yet been published in the Official Gazette. Parliament's notice announcing this development is available here.

More details will be provided as new developments arise. For prior coverage, see EY Global Tax Alert, Uruguayan Parliament modifies budget bill to clarify entry into force of the Qualified Minimum Domestic Top-Up Tax, dated 8 December 2025.

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Contact Information

For additional information concerning this Alert, please contact:

EY Uruguay, Montevideo

Ernst & Young LLP (United States), Latin American Business Center, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2025-2467

 

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