Monotributo explained: the simplest régime for the smallest

If your venture is small — a market stall, a tiny shop, a one-person trade — you probably don't need to juggle several separate taxes. That's what Monotributo is for: a régime designed to make life simple for the smallest, with a single monthly fee. Here we explain what it is, who can use it, what conditions apply, and what it covers.

What Monotributo is

Monotributo is a simplified régime for businesses of reduced economic size. Its big advantage: instead of paying and filing several taxes separately, you pay one monthly fee that bundles everything. This is how the BPS defines it:

The official definition captures the two things that make it attractive: it's simple and bundles everything into one payment:

«Es un régimen simplificado destinado a quienes realizan actividades empresariales de reducida dimensión económica, que unifica en un solo tributo las contribuciones especiales de seguridad social por la actividad del titular y la totalidad de los impuestos nacionales vigentes.»

In English: It is a simplified régime for those who carry out business activities of reduced economic size, which unifies in a single tribute the special social-security contributions for the owner's activity and all the national taxes in force.

What that single fee covers

That fee replaces, in one go, the DGI's national taxes (such as VAT and IRAE) and the BPS social-security contributions for your activity. In return, it gives you pension coverage, and you can add FONASA (health) by paying a bit more. In practice: one payment a month and you're compliant, with no complicated accounting.

Who can be a monotributista?

Monotributo is for the smallest. It can be used by unipersonal businesses with at most one employee (even if you work with your spouse or cohabiting partner as a collaborator) and by sociedades de hecho (de-facto partnerships) of up to two partners. The law puts it like this:

On who can register, the rule is clear:

«Las empresas unipersonales que no tengan más de un dependiente.»

In English: Unipersonal businesses that have no more than one employee.

The conditions: small scale

Being a unipersonal isn't enough: the activity must be genuinely small. The rules set concrete limits: a shop or stall of up to 15 m², assets (vehicles, inventory, etc.) below 152,500 UI, and annual income caps (measured against the “Literal E”). It's also meant for selling in public spaces and small premises. For example, on the size of the premises:

And on the size of the business, there are concrete limits:

«Desarrollen su actividad en un puesto o local cuya superficie ocupada no supere a 15 metros cuadrados.»

In English: They carry out their activity in a stall or premises whose occupied surface does not exceed 15 square meters.

How much you pay

You pay a fixed monthly fee. It's lower without FONASA and higher if you add health coverage (individual or family). For those just starting, the fee usually begins reduced and rises gradually over the first years. Since the amounts are updated, it's best to check the current value at the BPS:

Monotributo at a glance

Is Monotributo worth it?

For a small business, it's hard to beat: simple, cheap, with pension coverage (and health if you add it). The limit is exactly that: it's only for small scale. When your activity grows — more income, more structure, a bigger shop — you must move to the general régimes (IRAE or IRPF). We cover it in our posts on the IRAE regime and on who can open a unipersonal.

In short: Monotributo is Uruguay's simplest régime — one monthly fee that bundles taxes and contributions, designed for the smallest (premises up to 15 m², low assets, one or two people). It's ideal to start, and when you grow, you move to IRAE or IRPF. Want to know what suits you and how much you'd pay in your case? Tributo builds your calendar. And always verify with the BPS and DGI before deciding.