- Remote setup
- Visit needed
- Visit, notary or lawyer
- e-ID or notary
- Local director
- Not stated
- Registered address
- Not stated
- Minimum capital
- Not stated
- Yearly upkeep
- Not stated
- EU member
- No
- IWG business address
- 4 centresfrom $47/mo
What the registry requires
| Company type | Sociedad por Acciones Simplificada (S.A.S.), Ley 19.820 |
|---|---|
| Registry | Dirección General de Registros, Registro de Personas Jurídicas (Sección Comercio) via 'Empresa en el Día'; RUT with DGI and BPS registration assigned automatically |
| Government filing fee | UYU 2,530 — Fee for the fully digital S.A.S. of natural persons (2026, subject to legal adjustment, non-refundable). The notarial route charges two professional stamps of $270 each (2026) plus registry fees not itemised. |
| Registration time | No processing time is published; the statute must be registered within 30 calendar days of constitution and observations must be cured within 150 calendar days or the filing lapses. |
| Resident director | The official procedure pages do not state a residency requirement for administrators. |
| Visit, notary or lawyer | The digital route requires every partner, administrator and representative to hold a gub.uy user or Uruguayan digital ID (cédula digital, Abitab or TuID) and an advanced electronic signature; otherwise an escribano certifies the statute and files it (notarial route). The pages do not say whether foreigners without Uruguayan ID can use the digital route; RUT and BPS numbers are assigned at registration. |
| Registered address | No registered-address rule is stated on the official pages consulted. |
| Minimum capital | Not stated |
| Corporate tax | Impuesto a las Rentas de las Actividades Económicas (IRAE) is 25% on Uruguayan-source net income (Uruguay XXI, the official investment agency). |
| Every year | No annual registry fee is stated on the official pages consulted. |
What it costs
- Government filing fee
- UYU 2,530
Fee for the fully digital S.A.S. of natural persons (2026, subject to legal adjustment, non-refundable). The notarial route charges two professional stamps of $270 each (2026) plus registry fees not itemised.
- Every year
- Not stated
No annual registry fee is stated on the official pages consulted.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Uruguay, step by step
- Decide the route: digital (all parties natural persons with Uruguayan e-ID and advanced e-signature) or notarial.
- Draft or adopt the standard statute with partners, administrators and representatives.
- Digital route: log in with gub.uy or digital ID, complete the form and pay $2,530.
- Notarial route: an escribano certifies the statute and files the electronic testimonio with two $270 professional stamps.
- Register within 30 calendar days of constitution and cure any observations within 150 days.
- Receive the RUT (DGI) and BPS company number and start IRAE compliance.
Corporate tax in Uruguay
25% IRAE. Impuesto a las Rentas de las Actividades Económicas (IRAE) is 25% on Uruguayan-source net income (Uruguay XXI, the official investment agency).
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Assuming a foreign passport holder can sign the digital form: the platform requires Uruguayan electronic identification.
- Filing more than 30 calendar days after the statute date, which triggers sanctions.
- Letting observations sit past 150 days, after which the filing lapses without refund.
Compare Uruguay with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 UruguayS.A.S. | UYU 2,530 | Not stated | 25% IRAE | Not stated | e-ID or notary | Not stated | Not stated |
 ArgentinaS.A.S. | Varies | 72 hours (IGJ) | 25-35% progressive | 1 resident admin | Online via TAD + CDI | Sede in Buenos Aires | Not stated |
 ChileSpA | CLP 0 | Not stated | 27% (Régimen General) | Resident legal rep | FEA or notary | Not stated | Not stated |
 ColombiaS.A.S. | Varies | Not stated | 35% | Not stated | Sign in person/notary | Colombian domicile | Not stated |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.
Sources
- Digital S.A.S. for natural persons: gub.uy/e-ID requirements, advanced e-signature for all signatories, $2,530 fee, 150-day cure period, automatic RUT and BPS — gub.uy, checked September 27, 2026
- S.A.S. in formation (paper/notarial): statute by public deed or certified private document; registration within 30 calendar days; professional stamp $270 (2026) — gub.uy, checked September 27, 2026
- S.A.S. via electronic notarial support: testimonio notarial, forms 0351-0353, two $270 stamps, 30-day deadline — gub.uy, checked September 27, 2026
- Uruguay XXI: IRAE at 25% — uruguayxxi.gub.uy, checked September 27, 2026
- DGI IRAE topic page (rate not stated on page) — gub.uy, checked September 27, 2026