Free Trade Zone - Aguada Park

Free Trade Zones

Aguada Park, operates under the Uruguay Free Trade Zone Legal regime (Law number 15.921 with the amendments introduced by law number 19.566), which provides full custom and tax exemptions which translate into significant cost savings to companies installed in Aguada Park.

Free Trade Zones


Customs duties and tax exemptions

Possibility to purchase inputs and equipment (new or used) without any tax or custom surcharges

Free capital movement and repatriation of profits

Free zone operators can conduct all sort of activities to countries outside the Uruguayan territory, to other corporations located in Aguada Park, and to other Uruguay Free Trade Zone users and operators. Services rendered from the Free Trade Zone to third countries can also be rendered to Corporate Income Taxpayers (IRAE) within the Uruguayan territory

Engagement of up to 25% of foreign employees. However, users may employ up to 50% of foreign employees when the nature of the business deems it necessary, and when they are duly authorized by the Executive Power

Foreign employees may opt to waive to the Uruguayan social security system. This waiver will not be applicable in cases of services rendered to Corporate Income Taxpayers (IRAE) within the Uruguayan territory

This law sets forth that if tax benefits are modified; the Uruguayan Government shall be liable to grant damages to corporations that undersigned a contract with the Free Zone

If the Free Trade Zone operator contract is terminated, the government shall guarantee users that infrastructure and other necessary services will be provided during the term of the contract

For further information on the Free Trade Zone legal regime, visit

Why Uruguay?


Qualified human resources with low operating costs

Stable, secure and democratic country

Excellent telecommunications infrastructure at low cost

Clear and stable regulatory framework

Government commitment

Extended and developed transportation, logistics and energy infrastructure

Geographic proximity to Chile, Brazil and Argentina

Uruguay rated one of the best
places to live in Latin America

High Quality of life

Named Highest Quality of Life in Latin America Mercer | 2018

Democracy Index

The Economist | 2018

Political Freedom and civil rights

Freedom House | 2019

Transparency Index

Transparency International | 2018

Global Prosperity

Legatum Institute | 2018


Perceptions 2020