GATAVIA GLOBAL · Gatavia Uruguay

Short-term rentals in Uruguay

This section explains how short-term rental works in Uruguay and how to correctly separate the various legal, fiscal, and operational layers. The specific answer depends on the type of property, the manner of operation, and the applicable rules in the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability and investment in Uruguay without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the mode of exploitation, and the rules that are applicable to the case. The specific and verified data are presented below in the Gatavia information block.

The investment analysis must separate tourism general data from the actual metrics of a specific property. National or regional overnight stays help to understand demand but do not equate to occupancy, average price, or the profitability of a property.

Tourism market in Uruguay

Data, context and key indicators for the tourism market.

tourism

1.3 million tourists in the summer season

Between December 2025 and February 2026, Uruguay received 1,301,913 tourists.

Period: Dec 2025-Feb 2026

tourism

USD 928 million in tourist spending in summer

Tourist spending from December 2025 to February 2026 reached USD 928 million, a 3% increase from the previous season.

Period: Dec 2025-Feb 2026

tourism

Average stay of eight nights

The average stay in the summer season 2025-2026 was eight nights.

Period: Dec 2025-Feb 2026

market

USD 2.040 million de ingresos turísticos

Strong tourist base before 2026

Uruguay received 3,604,488 visitors in 2025 and generated USD 2,040 million in tourist foreign exchange.

Period: 2025

Gatavia market assessment

Regulatory complexity

High

Operational complexity

High

Regulatory risk

High

Investment clarity

High

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Tourist-use property under Law 20.352

Law 20.352 creates a specific category of tourist-use property.

Tourist-use property under Law 20.352 Application: Transitory accommodation with immediate occupancy and one or more services provided for a fee Verified rule: Law 20.352 creates a specific category of tourist-use property. Conditions: The service actually offered must be analyzed, not just the duration of the reservation. Exceptions: Mere seasonal leasing without service provision must be distinguished from regulated tourist accommodation. Moment: Before starting the activity. Legal reference: Law N.º 20.352, articles 1 and 2

national

Registration and number visible in the offer

The law establishes a sworn declaration in the Tourism Operators Registry and a registration number in all offers.

Registration and number visible in the offer Application: Properties for tourist use covered by Law 20.352 Verified rule: The law establishes a sworn declaration in the Tourism Operators Registry and a registration number in all offers. Conditions: The current operational procedure and applicable regulations on the date of registration must be confirmed. Exceptions: As of August 2026, Gatavia's oversight must continue regarding the approval and deployment of the regulatory decree announced by the Ministry. Timing: Before offering when the regime becomes operational and enforceable. Legal reference: Law No. 20.352, article 3

national

Guest information to the Ministry of the Interior

Law No. 20.352 requires periodically reporting the identity, document, and country of origin of the guests.

Guest information to the Ministry of the Interior Application: Properties for tourist use Verified rule: Law No. 20.352 requires periodically reporting the identity, document, and country of origin of the guests. Conditions: Applies to the tourist use property regime of the law. Exceptions: Must be coordinated with data protection regulations and the procedural regulations. Moment: During the operation and conservation for five years. Legal reference: Law No. 20.352, article 4 literal d)

national

Seasonal contract: up to 120 days

Law No. 20.352 redefines the seasonal contract as a lease in tourist areas whose term does not exceed 120 days.

Seasonal contract: up to 120 days Application: Leases of properties in tourist areas Verified rule: Law No. 20.352 redefines the seasonal contract as a lease in tourist areas whose term does not exceed 120 days. Conditions: Property located in a tourist area and maximum contractual term of 120 days. Exceptions: The illegitimate use of the figure may result in penalties for taxes, costs, and damages. Moment: In each seasonal lease. Legal reference: Law No. 20.352, article 5

Short-term rental taxation

IRPF alquiler: 12% sobre renta computable; referencia efectiva común 10,5% sobre bruto

10.5

Taxation

IRPF on real estate income

12

Taxation

Anticipo o retención general sobre arrendamientos

10.5

Taxation

IRNR de propietario no residente

10.5

Taxation

Umbral 2026 para posible exoneración de IRPF por arrendamientos

Regulatory and market evolution

04/08/2026

Summer tourists 2025-2026

Summer tourists 2025-2026 Value: 1,301,913 tourists Reference year: 2026 Scope: Uruguay Interpretation: Official indicator of summer demand.

01/13/2026

Strong tourist base before 2026

Uruguay received 3,604,488 visitors in 2025 and generated USD 2,040 million in tourist foreign exchange.

09/27/2024

Priority surveillance: regulation of Law 20.352

Uruguay already has Law 20.352, but the specific regulation was presented as a project by the Ministry.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Uruguay

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Dirección General Impositiva

Dirección General Impositiva - DGI

IRPF - real estate capital income

Dirección General Impositiva - DGI

Rentals in season: taxation of the non-resident owner

Dirección General Impositiva - DGI

Resolution No. 1518/2026 - digital rental platforms

IMPO - Centro de Información Oficial

Intendencia de Montevideo

Ministerio de Turismo

Tourist observatories 2026

Ministerio de Turismo

Presidencia de Uruguay

Uruguay XXI

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.