Patente de rodados: Uruguay's vehicle tax, explained
Owning a vehicle means paying the patente de rodados every year. What it is, how it's computed (aforo), how it's paid and what to check when buying used — with official sources.
If you have (or are about to buy) a car or motorbike in Uruguay, the patente de rodados is an annual expense worth understanding. Here's what it is, how it's computed and how it's paid, plainly.
What it is
The patente de rodados is the annual tax every vehicle pays. Although it's a departmental tax, collection is centralized nationwide through SUCIVE (the Single Vehicle Revenue Collection System), so the amount is consistent across departments.
Congreso de Intendentes — SUCIVE (queries and payment)https://www.gub.uy/congreso-intendentes/comunicacion/publicaciones/guia-consultas-sobre-sistema-unico-cobros-ingresos-vehiculares-sucive-6How it's computed (the aforo)
It's not a flat amount: it depends on your vehicle's aforo, i.e. the value assigned to it by make, model and year. The higher the aforo, the higher the patente. The aforos are set by a commission and updated; you can check your vehicle's:
DGI — Vehicle aforohttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/aforo-vehiculosHow and when it's paid
You can pay it in full or in bimonthly instalments, online from the SUCIVE portal (with plate and padrón) or at collection networks. Many departments give discounts for paying in full or on time (for example, Montevideo usually has 20% for full payment and 10% for paying instalments on time). Check your department's discounts and due dates:
Intendencia de Montevideo — Patente de rodadoshttps://tramites.montevideo.gub.uy/tramites-y-tributos/patente-de-rodadosIf you buy or sell a used car
Watch out: patente debt follows the vehicle. Before buying a used car, verify it's up to date — if it has unpaid patente, that debt becomes your problem. Always ask for proof that it's free of arrears.
Exemptions
There are full or partial exemptions for certain categories (e.g. some motorbikes or older vehicles), which depend on each department and the year. If your case might qualify, ask your intendencia.
At a glance
| Question | Answer |
|---|---|
| What is it? | Annual vehicle tax (via SUCIVE) |
| How computed? | By the aforo (make, model, year) |
| How paid? | In full or instalments, online or networks |
| Buying used? | Verify it's up to date (debt follows the car) |
In short: the patente de rodados is an annual tax centralized in SUCIVE, computed by your vehicle's aforo, with discounts for paying on time. When buying used, make sure there's no debt. Verify values and due dates at SUCIVE or your intendencia.