{"id":25049,"date":"2026-10-07T14:08:40","date_gmt":"2026-10-07T14:08:40","guid":{"rendered":"https:\/\/globaltax.com.uy\/uruguay-inheritance-tax\/"},"modified":"2026-10-07T14:08:40","modified_gmt":"2026-10-07T14:08:40","slug":"uruguay-inheritance-tax","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/en\/uruguay-inheritance-tax\/","title":{"rendered":"Uruguay Inheritance Tax: What You Pay When Inheriting"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>In short:<\/strong><\/p>\n<ul>\n<li><strong>Uruguay has no inheritance tax.<\/strong> The old estate tax was abolished in 1974.<\/li>\n<li>The only tax on inheriting is the <strong>transfer tax (ITP) on real estate<\/strong>: <strong>3%<\/strong> for children, grandchildren or parents of the deceased, and <strong>4%<\/strong> for everyone else, including the spouse.<\/li>\n<li>It is calculated on the <strong>cadastral value<\/strong>, not the market price.<\/li>\n<li>Cash, bank accounts, shares and other movable assets pay no tax when inherited, and an inheritance is not subject to income tax.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Contents<\/p>\n<ol>\n<li><a href=\"#exists\">Is there an inheritance tax in Uruguay?<\/a><\/li>\n<li><a href=\"#itp\">The ITP on inherited property<\/a><\/li>\n<li><a href=\"#calc\">How it is calculated<\/a><\/li>\n<li><a href=\"#other\">Other taxes and costs<\/a><\/li>\n<li><a href=\"#abroad\">Heirs or assets abroad<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<p>Anyone inheriting in Uruguay wants to know how much goes to the State. The short answer: there is no inheritance tax as in many countries, but there is a tax when real estate is inherited. This guide explains Uruguay&#8217;s inheritance-related taxes, how much the ITP is, how it is calculated and what happens with heirs or assets abroad. For the full process, see <a href=\"https:\/\/globaltax.com.uy\/en\/succession-in-uruguay\/\">inheritance in Uruguay<\/a>.<\/p>\n<h2 id=\"exists\">Is there an inheritance tax in Uruguay?<\/h2>\n<p><strong>No.<\/strong> Uruguay had a progressive estate tax from 1893 until it was abolished in 1974. Since then there has been no general tax on inherited wealth. What remains is the transfer tax on <strong>real estate<\/strong>, which also applies to transfers on death.<\/p>\n<h2 id=\"itp\">The ITP on inherited real estate<\/h2>\n<table>\n<thead>\n<tr>\n<th>Heir or legatee<\/th>\n<th>ITP rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Children and grandchildren<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Parents and grandparents<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>Spouse or partner<\/td>\n<td>4%<\/td>\n<\/tr>\n<tr>\n<td>Siblings, nephews, nieces and other relatives<\/td>\n<td>4%<\/td>\n<\/tr>\n<tr>\n<td>Unrelated legatees<\/td>\n<td>4%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"gt-note\">Rates under Article 7 of Title 19 of the tax code. The spouse is not in the direct line, so pays 4%; half of the marital property already belongs to the spouse and is not inherited.<\/p>\n<h2 id=\"calc\">How the tax is calculated<\/h2>\n<ul>\n<li><strong>Base:<\/strong> the property&#8217;s <strong>cadastral value<\/strong> set by the National Cadastre, updated for inflation. It is usually well below market value.<\/li>\n<li><strong>Each heir<\/strong> pays on the share received.<\/li>\n<li><strong>Example:<\/strong> two children inheriting an apartment with a cadastral value of UYU 3,000,000 pay 3%, UYU 90,000 in total.<\/li>\n<li><strong>Deadline:<\/strong> one year from the death; late payment brings fines and surcharges.<\/li>\n<\/ul>\n<h2 id=\"other\">Other taxes and costs<\/h2>\n<ul>\n<li><strong>Net wealth tax<\/strong> while the estate is undivided and, afterwards, for heirs whose Uruguayan assets exceed the threshold.<\/li>\n<li><strong>Property taxes<\/strong> owed by the deceased pass to the estate.<\/li>\n<li><strong>Income tax on a later sale<\/strong> of the inherited property, on the gain.<\/li>\n<li><strong>Probate costs:<\/strong> lawyer and notary fees, notices and registrations.<\/li>\n<\/ul>\n<p>Cash, accounts, shares, vehicles and other movable assets pay no transfer tax, and receiving an inheritance is not taxable income.<\/p>\n<h2 id=\"abroad\">Heirs or assets abroad<\/h2>\n<p>A foreigner&#8217;s real estate in Uruguay pays the same ITP and goes through a Uruguayan succession. Heirs living abroad may also owe tax in their own country: for example, the US estate tax for US persons, Spain&#8217;s inheritance tax for Spanish residents or Brazil&#8217;s ITCMD. Check both sides before accepting or selling.<\/p>\n<h2 id=\"faq\">FAQ<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Does Uruguay have an inheritance tax?<\/summary>\n<p>No. Only a 3% or 4% transfer tax on inherited real estate.<\/p>\n<\/details>\n<details>\n<summary>Do I pay tax on inherited money in Uruguay?<\/summary>\n<p>No. Cash, accounts and shares pay no inheritance or income tax.<\/p>\n<\/details>\n<details>\n<summary>Does a spouse pay tax when inheriting?<\/summary>\n<p>On real estate, the ITP at 4%.<\/p>\n<\/details>\n<details>\n<summary>Does a foreign heir pay tax in Uruguay?<\/summary>\n<p>The ITP on Uruguayan real estate, like any heir; their home country may tax too.<\/p>\n<\/details>\n<\/div>\n<h2>Dealing with an inheritance in Uruguay?<\/h2>\n<p>At GlobalTax we calculate the ITP, handle the succession and coordinate with heirs abroad, in English, Spanish or Portuguese. <a href=\"https:\/\/globaltax.com.uy\/en\/contact\/\">Contact us<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uruguay has no inheritance tax: heirs only pay a 3% or 4% transfer tax (ITP) on real estate. How it is calculated, deadlines and what is tax-free.<\/p>\n","protected":false},"author":14,"featured_media":25072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[286],"tags":[],"class_list":["post-25049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-management-of-procedures-in-uruguay"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uruguay Inheritance Tax: Is There One? What Heirs Pay | GlobalTax<\/title>\n<meta name=\"description\" content=\"Uruguay has no inheritance tax: heirs only pay a 3% or 4% transfer tax (ITP) on real estate. 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