The standard VAT rate in Uruguay is 22%. For visitors, what exists is not a general elimination of the tax, nor a measure exclusive to Punta del Este: it is three separate regimes, valid across the country, that apply differently depending on the service and the way you pay. This article sets out what is in force, what has been announced and what to do so you do not lose the benefit.
What applies, to whom and until when
| Benefit | Who gets it | Validity | Status as of 11/11/2026 |
|---|---|---|---|
| VAT-free accommodation in hotels and other lodging registered with the Ministry of Tourism | Non-resident tourists | All year | In force |
| 9-point VAT reduction at restaurants, bars and cafés, catering and event services, car rental without driver, rental brokerage fees and tastings at registered wineries | Residents and non-residents who are final consumers | Until 30 April 2027 (Decree 235/026, signed 1 October 2026) | In force |
| Full VAT exemption on food and drink, car rental without driver and party and event services | Non-resident tourists | 2026/27 season | Announced by the Ministry of Tourism in September 2026; exact dates and decree not yet confirmed |
| Tax Free: VAT refund on purchases at participating shops | Tourists | All year | In force |
Accommodation: no VAT, and no refund to claim later
Non-resident tourists do not pay VAT at hotels and lodging registered with the Ministry of Tourism. Your status is proven with an ID document issued abroad, and the stay is invoiced without VAT, so there is nothing to claim afterwards.
Restaurants, cars and events: the 9-point reduction
This reduction applies to all final consumers, resident or not. You pay by electronic means (credit or debit card, electronic money) and the cardholder must be an individual. The business issues the receipt without the benefit: the payment administrator applies the reduction when settling the charge, so you will see it on your card statement rather than on the receipt.
Nine points is not a 9% discount. At a 22% rate, the effective saving is around 7.38% of the VAT-inclusive price. For example, a service priced at UYU 1,000 plus VAT costs UYU 1,220; with the reduction the total is UYU 1,130, that is, UYU 90 less. If only part of the bill is paid electronically, the reduction applies to that part.
Full exemption for non-residents: what we know
The Ministry of Tourism announced in September 2026 that non-resident tourists will receive a full VAT exemption on food and drink, car rental without driver and party and event services during the season, at an estimated fiscal cost of US$14 million. The official sources consulted do not yet give start and end dates or a decree number. During the previous season (15 November 2025 to 30 April 2026) the benefit required payment with a card issued abroad or a transfer from abroad, and a similar condition is reasonable to expect, but it will have to be confirmed once the rule is published. Until then, the 9-point reduction is what has been decreed for these purchases.
How to make sure you get the benefit
- Pay by card or electronic means, never in cash, and make sure the cardholder is an individual. For the non-resident benefits, use a card issued abroad.
- At the hotel, show your foreign ID at check-in and ask for the invoice to be issued without VAT. Check that the property is registered with the Ministry of Tourism.
- At restaurants and car rental, keep the receipt and check your card statement: the reduction appears there.
- On shopping, if the shop is part of Tax Free, start the paperwork at the time of purchase and claim the refund at the marked desks when leaving the country (Carrasco and Laguna del Sauce airports, the ports of Montevideo and Colonia, the Punta del Este cruise terminal and border crossings).
What is not included
- Cash payments.
- Wine to take away: only guided visits and tastings at the winery are included.
- Short-term rentals: the reduction covers the agency’s brokerage commission, not the full rent.
- Food services that are part of the accommodation: they are treated as lodging.
- Purchases at shops not part of Tax Free.
Planning your trip
If you arrive by car, see how much the tolls cost from Montevideo to Punta del Este; if you fly, how Laguna del Sauce airport works; and to plan the season, events and parties in Punta del Este, summer 2026/27.
Enquiries: info@modopunta.com.
