BetaTributo is in beta. Always double-check every amount and date with DGI and BPS before acting on it.
Tributo Blog
Start free

Monotributo Social MIDES vs Monotributo BPS: which one is for you?

June 5, 2026

There are two “monotributos” in Uruguay: the general BPS one and the MIDES Social one, designed for households in a vulnerable situation. We show the differences with official sources.

Many people don't know there are two monotributos: the general BPS one and the Monotributo Social MIDES. They aren't the same — they target different situations. Here's what each is and which one is for you.

What the Monotributo Social MIDES is

It's a variant designed to formalize small ventures by people in a situation of socioeconomic vulnerability:

Per the BPS:

«El monotributo social Mides alcanza a quienes producen, comercializan bienes o prestan servicios, e integran hogares por debajo de la línea de pobreza o están en situación de vulnerabilidad social, requiriendo para su inscripción autorización previa del Mides.»

In English: The Mides social monotributo reaches those who produce, trade goods or provide services and belong to households below the poverty line or in a situation of social vulnerability, requiring prior MIDES authorization to register.

BPS — Monotributo social Mideshttps://www.bps.gub.uy/10449/monotributo-social-mides.html

The key differences

Compared with the general BPS monotributo, the Social one has its own terms and perks:

  • It requires prior MIDES authorization and proof of socioeconomic vulnerability.
  • Contributions are progressive: they start reduced and rise over the years to 100% (around 36 months of activity).
  • It doesn't make you lose the Plan de Equidad family allowance or the Tarjeta Uruguay Social.
  • It allows for seasonality: you pay when you have work.
  • You can't have employees.
MIDES — Monotributo socialhttps://www.gub.uy/ministerio-desarrollo-social/monotributo-socialLaw No. 18.874 (social monotributo) — IMPOhttps://www.impo.com.uy/bases/leyes/18874-2011

Which one is for you?

If you're in a household below the poverty line or in a vulnerable situation and MIDES authorizes you, the Social one is for you. If you don't meet those conditions, your path is the general BPS monotributo — which we cover in our monotributo post. When in doubt, ask MIDES or the BPS.

Quick comparison

AspectMonotributo BPSMonotributo Social MIDES
For whomSmall businesses in generalHouseholds in a vulnerable situation
Prior authorizationNoYes, from MIDES
ContributionsFull fixed quotaProgressive (rise to 100%)
Social benefitsKeep the Plan allowance and Tarjeta Uruguay Social

In short: the Social MIDES is the entry door for entrepreneurs in a vulnerable situation, with progressive contributions and without losing social benefits; everyone else goes via the general BPS monotributo. Verify your case with MIDES and the BPS.