How your RUT's last digit sets your due dates (Uruguay 2026)

If you've ever seen 'the due date depends on the last digit of your RUT' and weren't sure what it meant, this guide is for you. The rule is simple once you see it: for the BPS contribution, Uruguay splits taxpayers into two groups by the last digit of the RUT, and each group pays on a different day. Here's the rule, the full 2026 calendar and how to find your date.

First: what 'the last digit' means

The RUT is the number that identifies your business to DGI. What matters for the dates is its last number — the rightmost one. For example, if your RUT ends in …950010 the last digit is 0; if it ends in …217 it's 7. Only that final digit decides your due-date group; the rest of the number doesn't matter.

The rule: two groups (0–4 and 5–9)

BPS doesn't give everyone the same date: it splits the load into two groups by the RUT's last digit. If your RUT ends in 0, 1, 2, 3 or 4, you're in the '0–4' group and pay on one day. If it ends in 5, 6, 7, 8 or 9, you're in the '5–9' group and usually pay the next day. The rule puts it like this:

Per BPS:

«El vencimiento de las obligaciones mensuales se determina según el último dígito del número de RUT de la empresa.»

In English: The due date of the monthly obligations is determined by the last digit of the company's RUT number.

The 2026 BPS calendar, by group

These are the BPS contribution due dates in 2026 for each group. Find your month, read your column (by your last digit), and that's your day:

As you can see, the day isn't fixed: it changes month to month. BPS sets it in its yearly calendar, and it also rolls when it falls on a weekend or holiday (that's why some month-to-month jumps are bigger).

Note: DGI doesn't depend on the digit

Here's what trips many people up: only BPS uses the last digit. DGI, for these taxpayers, has a single monthly date (around the low-to-mid 20s) that's the same regardless of your digit. So each month you generally have two due dates: DGI's (the same for everyone) and BPS's (by your group):

Why does the day change month to month?

For two reasons. First, BPS builds its calendar month by month and it doesn't always land on the same number. Second, if the date falls on a Saturday, Sunday or a non-working holiday, the deadline rolls to the next business day — that's why some months you pay a couple of days later than usual. (You can see the year's holidays in the site's Holidays section.)

How to find YOUR date

It's a single step: look at the last number of your RUT. If it's 0–4, read the 'Digits 0–4' column; if it's 5–9, the 'Digits 5–9' column. That's your BPS day each month. DGI's date is the same for everyone.

Example: a RUT ending in 3 is in the 0–4 group, so in June 2026 its BPS contribution is due on the 15th. A RUT ending in 8 is in the 5–9 group, and that same contribution is due on the 16th. One day's difference — but worth knowing so you don't pay with a penalty.

How Tributo helps

You don't have to memorise any table: Tributo takes your RUT, finds your group and builds your personal calendar with the exact date of each due date (already rolled for weekends and holidays) and an estimated amount. To understand how much you pay and how to register:

• Guide: how much and when a sole trader pays
• Guide: how to register your sole trader, step by step

Frequently asked questions

• Is it the last digit of the RUT or of my ID card? The business's RUT. Your ID card doesn't affect these dates.
• What if my date falls on a holiday or weekend? It rolls to the next business day; your 'table' day is the starting point.
• Does DGI's date also change by the digit? No: DGI uses a single monthly date, the same for all digits.
• Why two groups and not ten? BPS spreads the load into two batches (0–4 and 5–9) so it isn't all on one day; it's usually a one-day difference between groups.
• My RUT ends in 0 — which group is that? 0 belongs to the '0–4' group.

In short: your BPS due date depends on a single number — the last one in your RUT — which puts you in the 0–4 or 5–9 group; DGI's doesn't depend on the digit. Verify the current dates in BPS's and DGI's official calendars, and let Tributo remind you before each one.