Primary Education Tax in Uruguay: who pays and the 2026 exemption
An annual property tax that funds public education. In 2026, properties with a cadastral value below $282,612 are exempt. Who pays and how it works — with the official source.
If you own a house, a plot or a farm in Uruguay, you probably pay the Primary Education Tax (Impuesto de Enseñanza Primaria). It's an annual DGI tax that funds public education. Here's who pays it, from what value, and which properties are exempt.
What it is
An annual tax on owning real estate (urban, suburban and rural) earmarked for primary education. DGI collects it, computed on the property's cadastral value, not its market price.
Who pays it
Owners, prospective buyers, usufructuaries and possessors of property across the country pay it, provided the property exceeds the exempt amount. It's per property (padrón), not per person.
DGI — What it is and who pays the Primary Education Taxhttps://www.gub.uy/direccion-general-impositiva/impuesto-primaria/sobre-impuesto/es-pagan-impuesto-ensenanza-primariaThe 2026 exempt minimum
Not everyone pays: lower-value properties are exempt. DGI sets the floor each year by cadastral value:
Per DGI:
«En el año 2026 los inmuebles urbanos y rurales, cuyo valor imponible expuesto en la cédula catastral, sea inferior a $ 282.612 estarán exonerados del pago del impuesto.»
In English: In 2026, urban and rural properties whose taxable value shown on the cadastral certificate is below $282,612 are exempt from the tax.
DGI — Exempt base for the Primary Education Taxhttps://www.gub.uy/direccion-general-impositiva/impuesto-primaria/sobre-impuesto/monto-base-exonerado-impuesto-ensenanza-primariaRural properties: extra exemptions
Farmland has a special regime: beyond the general minimum, there are exemptions for small producers (e.g. holdings that together don't exceed a certain area). Accessing them usually requires filing a sworn declaration in time. Check your case with DGI.
At a glance
| Question | Answer |
|---|---|
| What's taxed? | Owning real estate |
| Who pays? | Owner / possessor of the property |
| Exempt in 2026? | Cadastral value < $282,612 |
| On what value? | Cadastral value (not market) |
In short: the Primary Education Tax is paid by anyone owning a property above the cadastral minimum ($282,612 in 2026). Check your balance and exemptions in DGI's online services.