Free Trade Zones in UY 2019-05-30T13:35:51+00:00

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.

  • 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.




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