Tenant's tax credit: recover 8% of your rent through IRPF
If you rent your home, you can deduct 8% of the rent you paid against your IRPF. It's money many tenants don't claim. Requirements and how to do it — with official sources.
You pay rent every month, but you may not know a part of it can be recovered. If you're an IRPF taxpayer and rent your home, you're entitled to a tax credit for that rent. Here's how much, what conditions apply, and how to claim it.
How much: 8% of the rent
The benefit is a percentage of what you actually paid. Per the DGI:
Per the DGI:
«Se podrá descontar como crédito fiscal, el equivalente al 8% del precio del arrendamiento efectivamente pagado»
In English: You may deduct as a tax credit the equivalent of 8% of the price of the rent effectively paid
DGI — Tax credit for property rentals in IRPFhttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/credito-fiscal-arrendamiento-inmuebles-irpfRequirements
It isn't automatic: there are conditions your rental has to meet.
- The property must be your permanent home.
- The contract must be in writing.
- The contract term must be one year or more.
- You must be able to identify the landlord (name and ID/RUT).
How to claim it
If you're a dependent worker, you report it via the deductions form so it's computed in your withholding; if you file IRPF yourself (independents), you include it in your annual return. In both cases you identify the landlord and the amount paid. The MEF explains the tenants' mechanism:
MEF — IRPF for tenantshttps://www.gub.uy/ministerio-economia-finanzas/garantia-de-alquileres/irpf-inquilinosCatch: you must identify the landlord
Here's what trips many up: to access the credit you must identify the owner. If your rental is off the books and the owner doesn't want to be named, you won't be able to claim it. It's also a way of pushing rental formalization — which also protects you as a tenant.
At a glance
| Question | Answer |
|---|---|
| How much do I recover? | 8% of the rent paid |
| Against what? | Your IRPF |
| Requirements? | Home, written ≥1-year contract, identify the owner |
| How? | Deductions form / annual return |
In short: as a tenant you can recover 8% of your rent via IRPF, with a written contract, a one-year-or-more term and an identified landlord. It's a benefit worth claiming. Verify the current percentage and steps with the DGI.