Zona Franca
de Servicios

Free Trade Zones Act.

Legal Stability

The state guarantees, under its own responsibility, all the benefits of the act throughout the term of the agreement signed with WTC FREE ZONE PUNTA DEL ESTE.


Exemption from all national taxes, including those created in the future. This notably includes Income Tax, Dividend Distribution, Wealth Tax and no withholding on payments abroad (services, royalties), among others.

Importing Goods

Imported goods are exempt from all customs surcharges.


Foreign employees can choose not to contribute to the Uruguayan Social Security System and pay only a flat rate of 12% of their salary.

Movement of Capital

Foreign asset transactions are not restricted in any way

Other benefits

The same services can be provided as are exported to companies in Uruguay. In addition, you can hire up to 25% foreign staff, with the possibility of requesting an extension of up to 50%.

Free Trade Zones Act.

The business activity must comply with the objectives
of the Free Trade Zones Act:

Job Creation

Increase in Exports

Investment Generation

Uruguayan Regulations and Legal Notices