Taxes and Subsidy

The Internal Specific Tax (IMESI) is applicable to new vehicles in Uruguay. For gasoline vehicles, this tax can be from 23% to 43% depending on the engine size, and is 115% for diesel vehicles, except utility vehicles.

The value-added tax (VAT) is 22%, and there is an additional external tariff of 23% when the vehicle is imported from outside the MERCOSUR region (trade zone integrated by Argentina, Brazil, Paraguay, Uruguay, Venezuela and soon Bolivia).