05 February 2026 Uruguayan Tax Authority opens application period for exclusion from payment under QDMTT
On 30 January 2026, the Uruguayan Tax Authority (Dirección General Impositiva — DGI) announced the opening of the application period for the exclusion from payment of the Qualified Domestic Minimum Top-Up-Tax (QDMTT). Pursuant to Title 21 of the 2023 Tax Law and Decree No. 325/025, certain constituent entities of multinational groups with specific agreements signed before the QDMTT took effect may be excluded from the payment of the QDMTT. The exclusion applies effective for fiscal years closing on or after the enactment date (16 December 2025). For prior coverage, see EY Global Tax Alerts, Uruguay's Executive Branch sets conditions to exclude Free Trade Zone users, forestry entities and special agreements from QDMTT payment, dated 5 January 2026, and Uruguayan Parliament modifies budget bill to clarify entry into force of the Qualified Domestic Minimum Top-Up Tax, dated 8 December 2025. Eligible taxpayers may submit the corresponding application as from 1 September 2026. Affected entities should evaluate their eligibility for the exclusion and prepare the necessary documentation to ensure timely submission of their applications. The DGI's notice is available here.
Document ID: 2026-0359 | ||||||
