How much and when a sole trader pays in Uruguay (2026)

As a sole trader, your tax life has three buckets: what you contribute to BPS, the tax you pay DGI, and — once a year — the settlement with the annual return. It sounds like a lot, but in practice it's fairly predictable monthly payments plus a yearly adjustment. Here we open each bucket in plain words — how much it adds up to and when it's due — with the official 2026 figures.

1) The BPS contribution (the fixed part)

BPS (Banco de Previsión Social) is social security. Your contribution there builds your future pension and includes FONASA, which is what pays your mutualista (your health coverage). The key point: this contribution is NOT charged on what you invoice — it's a fixed monthly minimum that depends on your 'category' and your family situation. Almost every sole trader starts in Category 1 (the lowest). Find the row that matches your situation; that's your monthly contribution in 2026:

Per BPS (in force January 2026):

«Categoría 1.ª: 11 BFC, monto gravado $20.328. Aporte mínimo mensual del titular según su situación: sin cónyuge y sin hijos (SS 15) $8.833; sin cónyuge y con hijos (SS 1) $9.502; con cónyuge y sin hijos (SS 17) $9.725; con cónyuge y con hijos (SS 16) $10.394.»

In English: Category 1: 11 BFC, taxed base $20,328. Owner's minimum monthly contribution by situation: no spouse and no children (SS 15) $8,833; no spouse with children (SS 1) $9,502; with spouse no children (SS 17) $9,725; with spouse and children (SS 16) $10,394.

(The '11 BFC' and the '$20,328 taxed base' are the technical basis BPS uses to compute that minimum; for you, the amount in your row is all that matters.)

Just starting? There's a real break. During the first three years, part of the contribution (the employer pension part) is reduced, so you pay less than the full minimum in the table. The discount shrinks year by year until you reach the full contribution:

Per BPS (Law 19.889):

«Las empresas que inician actividad tienen una exoneración del aporte patronal jubilatorio del 75% durante el primer año de actividad, 50% durante el segundo y 25% durante el tercero, abonándose el aporte pleno a partir del cuarto año.»

In English: Businesses starting activity have a 75% exemption from the employer pension contribution in the first year, 50% in the second and 25% in the third, paying the full contribution from the fourth year.

2) The DGI tax (by regime)

DGI (Dirección General Impositiva) is the tax office. How much you pay it depends on your 'regime' — the tax mode you're in. Under monotributo you pay a single monthly quota that already covers almost everything. Under Literal E (the small-business regime) you pay the minimum VAT, a fixed monthly amount. In the general regime you pay IRAE (the tax on the business's profit) and, separately, VAT. If you don't know which one you're in, see the regimes guide (link below). Here we detail the general regime, the most common for a shop.

IRAE is the tax on your business's profit. The convenient part for small ones: you don't need full accounting. The State 'estimates' your profit — the so-called renta ficta — as a percentage of what you invoice, and charges 25% on that estimated profit. The percentage rises by brackets of annual revenue, measured in UI (Unidad Indexada, an inflation-adjusted unit; its current value is in the site's Units section). The official scale is:

Per Decreto 150/007, art. 64:

«Para ejercicios iniciados a partir del 1° de enero de 2023, a las ventas, servicios y demás rentas brutas del ejercicio comprendidas en cada tramo, se aplicará el porcentaje correspondiente a dicho tramo, de acuerdo a la siguiente escala: Más de UI 0 / Hasta UI 1.000.000: 12%; Más de UI 1.000.000 / Hasta UI 2.000.000: 14%; Más de UI 2.000.000 / Hasta UI 3.000.000: 48%; Más de UI 3.000.000 / En adelante: 60%.»

In English: For years starting on or after 1 January 2023, the gross sales/services/income in each bracket are multiplied by that bracket's percentage: UI 0 to 1,000,000: 12%; 1,000,000 to 2,000,000: 14%; 2,000,000 to 3,000,000: 48%; over 3,000,000: 60%.

Now the important bit: your monthly IRAE never drops below a floor. Each month you pay the greater of (a) the IRAE computed from the ficto scale and (b) a monthly minimum set by decree by income level. In plain terms: if your calculation is below the minimum, you pay the minimum; if it's above, you pay the calculation. The 2026 minimums are:

Per Decreto 310/025:

«Fíjanse para el año 2026, los siguientes montos para los pagos mensuales a que refiere el artículo 116 del Título 4 del Texto Ordenado 2023: a) Ingresos hasta una vez y media el límite del literal E): $ 6.840; b) hasta tres veces: $ 7.740; c) hasta seis veces: $ 8.460; d) hasta doce veces: $ 11.360; e) hasta veinticuatro veces: $ 15.390; f) más de veinticuatro veces: $ 19.240.»

In English: The 2026 monthly minimum IRAE payments (art. 116, Title 4): a) up to 1.5× the Literal E limit: $6,840; b) up to 3×: $7,740; c) up to 6×: $8,460; d) up to 12×: $11,360; e) up to 24×: $15,390; f) over 24×: $19,240.

VAT (IVA, 22% at the general rate) is a different beast: it's not a fixed amount. It's the VAT you charged on your sales minus the VAT you paid on your purchases that month. Sold more than you bought, you pay the difference; the other way round, you carry a credit to next month. So it depends on your real activity and you or your accountant compute it — we remind you of the date, we don't invent the amount.

3) When you pay

Contrary to what's often said, your due date doesn't depend on your RUT's last digit. If you have no employees, your monthly BPS invoice goes through 'cobranza descentralizada' (decentralised collection): BPS generates it automatically, emails it to you, and it falls due on a single day per month, the same for every digit. DGI, for its part, uses a single monthly date (around the 20th) for these businesses' payments. So each month you usually have one date for DGI and another for BPS:

Per the BPS guide, businesses without employees go through decentralised collection:

«Unipersonales, sociedades de hecho o sociedades personales con contrato - estas empresas se encuentran adheridas al sistema de cobranza descentralizada, por lo que la factura mensual se genera automáticamente y se envía por correo electrónico al establecido.»

In English: Sole traders, de facto partnerships or personal partnerships with a contract - these companies are enrolled in the decentralised collection system, so the monthly invoice is generated automatically and sent by email to the address on file.

And that's where their due date comes from:

«Vencimiento - según lo establecido en la columna «Cobranza descentralizada» del calendario de vencimientos.»

In English: Due date - as set out in the «Cobranza descentralizada» (decentralised collection) column of the due-date calendar.

And a detail that trips people up: if a 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 on the 22nd instead of the 20th). Tributo already applies that shift for you and explains the reason on each obligation.

4) The monthly amounts are advances; the settlement is annual

Here's the key to not panicking about the monthly payments: what you pay month to month are advances — payments on account of the year's tax, not the final tax. Once a year you file the annual return (the 'DJ'): the form where the year's real tax is computed and all the advances you already paid are subtracted. If over the year you advanced too much, you get a credit in your favour (use it against future payments or request a refund); if too little, you pay the difference in the DJ. The lesson: the more realistic your monthly advance, the fewer surprises at year-end.

An example, in structure

A shop with no dependents, under IRAE ficto, pays each month: (1) the minimum BPS contribution for its category — lower in the first years thanks to the discount — and (2) for IRAE, the greater of the computed ficto (revenue × scale percentage × 25%) and the monthly minimum ($6,840 in the first bracket, 2026). VAT is settled separately by sales and purchases. There's no single total: it depends on your family situation, income level and regime.

How Tributo helps

Tributo builds your personal calendar for the year: every due date with its exact day (already rolled for weekends and holidays) and an amount — exact when we know it, estimated when it depends on your revenue, or reminder-only when the figure is yours to set. To understand the regimes and how to register:

• Guide: how to register your sole trader, step by step
• Guide: legal forms and tax regimes

Frequently asked questions

• Does the BPS contribution change with what I invoice? No, the Category 1 contribution is a fixed minimum by your situation; it rises by category, not by your monthly revenue.
• Why do I pay on the 22nd some months instead of the 20th? Because the 20th fell on a weekend or holiday and the deadline rolls to the next business day.
• Is VAT included in the IRAE minimum payment? No, they're separate taxes: VAT is settled separately by your sales and purchases.
• If I invoice little one month, do I still pay? Yes: there's a BPS minimum and an IRAE minimum, paid even in a slow month.
• Do I get anything back if I advanced too much? Yes: on the annual return, the excess advances become a credit in your favour.

In short: each month, a fixed BPS contribution plus your regime's DGI tax; the dates come from the official DGI and BPS calendars — with no employees, the same day for every digit — and roll for holidays; and it all settles once a year with the return. Verify the current figures in the official sources and, when in doubt, lean on an accountant.