Property-owner taxes in Uruguay: Contribución Inmobiliaria and the Primaria tax

The ITP you paid when buying was one-off. But owning a property brings two taxes paid every year: the Contribución Inmobiliaria and the Impuesto de Primaria. It's worth keeping them in mind so you aren't caught out. Here's what they are.

Contribución Inmobiliaria

It's a departmental tax charged on the real value of the property's padrón, paid to the relevant Intendencia (so the amount and payment method vary by department). It's owed by the property's owners or possessors. It's usually paid yearly, in full or in instalments, with discounts for paying on time.

Impuesto de Primaria (schools tax)

The second is national and funds education. Per the DGI:

Per the DGI:

«El Impuesto de Primaria es un impuesto anual que grava las propiedades inmuebles urbanas, suburbanas y rurales para financiar los créditos presupuestales de gastos e inversiones del Consejo de Educación Primaria.»

In English: The Primaria tax is an annual tax on urban, suburban and rural real estate to fund the budget for the spending and investments of the Primary Education Council.

And who pays it:

«Los propietarios, promitentes compradores (con o sin promesa inscripta), usufructuarios y poseedores de bienes inmuebles urbanos, suburbanos y rurales de todo el país, siempre que el valor imponible expuesto en la cédula catastral a los efectos del pago del Impuesto Anual de Enseñanza Primaria, sea superior al monto exonerado.»

In English: Owners, prospective buyers (with or without a registered promise), usufructuaries and possessors of urban, suburban and rural real estate across the country, whenever the taxable value on the cadastral record for the Primary Education tax exceeds the exonerated amount.

It's paid in three instalments a year and, as the rule says, only properties whose cadastral value exceeds the exonerated amount pay it — lower-value ones are exempt.

Who pays, the owner or the tenant?

As a rule, these taxes are the property owner's, not the tenant's. In a rental, unless the contract says otherwise, the owner pays them. If you rent, check your contract; if you own, they're part of the yearly cost of holding the property.

And if I'm a foreigner?

If you buy property in Uruguay as a foreigner, you have the same obligations as any owner: you pay Contribución Inmobiliaria and, where applicable, the Primaria tax. Nationality changes nothing here.

At a glance

In short: beyond the purchase ITP, owning property means two annual taxes — Contribución Inmobiliaria (to the Intendencia) and the Primaria tax (to the DGI). Budget for them each year and verify the values with the Intendencia and the DGI.