title: Uruguay — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/uruguay/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Uruguay](https://advennt.io/jurisdictions/uruguay/) Tax Uruguay · Question 05 of 11 # Tax: What is the tax take? Mixed · Probable · AI-generated · [Back to full Uruguay report →](https://advennt.io/jurisdictions/uruguay/) 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… ## Full section analysis 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.