Land-based private casinos are subject to corporate income tax (IRAE, 25%) and IVA (22%) on non-gambling services, with gambling winnings exempt from IVA. GGR is the conceptual base for gambling taxation. A recent tax reform added a further 0.75% to land-based casino and betting turnover tax. The pending online bill references 5% of gross profit allocated to a gambling-harm prevention and treatment fund. No GGR-based tax framework exists for private online operators because that market is closed.
Jurisdictions › Uruguay › Tax
Uruguay · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Uruguay report →
Key section parameters
| Jurisdiction | Uruguay (UY) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Land-based private casinos are subject to corporate income tax (IRAE, 25%) and IVA (22%) on non-gambling services, with gambling winnings exempt from IVA. GGR is the conceptual base for gambling taxation. A recent tax reform added a further 0.75% to land-based casino and betting turnover tax. The pe…