Property tax (contribución inmobiliaria) in Uruguay: what it is and who pays
The annual municipal property tax charged by the intendencia on the cadastral value. Who pays, how it differs from the Primary Education Tax, and how it's paid — with official sources.
If you own a property, on top of the Primary Education Tax you pay the contribución inmobiliaria. They're different things: one is national (DGI), the other departmental (the intendencia). Here's what the contribución is, who pays it, and how it's paid.
What it is
An annual tax on real estate, computed on the property's real (cadastral) value. The departmental intendencias manage and collect it; it exists in an urban version (urban and suburban areas) and a rural one.
Intendencia de Montevideo — Property taxhttps://tramites.montevideo.gub.uy/tramites-y-tributos/contribucion-inmobiliariaWho pays it
Owners or possessors of any kind, prospective buyers with a registered or dated promise, and successful bidders at judicial auction. It's per property, not per person: with several properties, you pay for each.
Don't confuse it with Primaria or ITP
Three different property taxes: the contribución inmobiliaria (departmental, annual, for owning the property), the Primary Education Tax (national, DGI, also on ownership), and ITP (on transferring the property by sale or inheritance). The general framework of the contribución comes from Law 9.189:
Law No. 9,189 (property tax) — IMPOhttps://www.impo.com.uy/bases/leyes/9189-1934How it's paid
It can usually be paid in one go (with a discount for early/cash payment at the start of the year) or in installments over the year, per each intendencia's calendar. Check your balance and the calendar on your intendencia's site.
At a glance
| Question | Answer |
|---|---|
| Who collects it? | The intendencia (departmental) |
| On what? | The property's cadastral value |
| Who pays? | Owner / possessor of the property |
| How is it paid? | Lump sum or installments (per intendencia) |
In short: the contribución inmobiliaria is the annual departmental tax for owning a property, distinct from Primaria (national) and ITP (on transfer). Check balance, exemptions and calendar with your intendencia.