Running a company in Uruguay means meeting tax and social security obligations on specific dates. Knowing the DGI and BPS due-date calendar lets you plan your cash flow, avoid fines and surcharges, and keep your company’s tax position up to date. Whether you have just set up a company in Uruguay or are managing an ongoing business, having the key 2026 dates is essential to organise your administration. In this article you will find the due-date calendar for companies, month by month, covering IRAE, VAT, advance payments, ICOSA and BPS contributions. The aim is to give you a practical reference to meet your tax obligations without surprises, whether you operate through an SRL, a corporation (SA), an SAS or a sole proprietorship.

Main Tax and Social Security Obligations of Companies

Before going into the detailed calendar, it is important to understand which obligations you must meet. Companies in Uruguay are subject to different taxes and contributions depending on their activity, structure and turnover. IRAE (Corporate Income Tax) is levied on business profits at a rate of 25% on taxable income. It is assessed annually, but DGI requires monthly advance payments during the year.

VAT (IVA) applies to sales of goods and services, with a basic rate of 22% and a minimum rate of 10% depending on the transaction. Most companies file it monthly, declaring the tax charged and deducting the VAT paid on purchases. ICOSA (Corporations Control Tax) is paid only by corporations (SAs): it is a fixed annual tax, expressed in indexed units (UI), paid on the date set in DGI’s annual calendar. SAS, SRLs and sole proprietorships are not subject to it.

On the BPS side, companies must make monthly employer contributions for each employee, calculated on gross wages. These contributions fund pensions, health benefits and social insurance. The company also withholds the worker’s personal contributions and pays them to BPS together with the employer contributions. Payments are monthly, on the dates set in the official BPS calendar.

Advance Payments: How They Work

The Uruguayan tax system works with advance payments — instalments paid ahead of time that are later adjusted in the annual return. For IRAE, companies make monthly advance payments, generally calculated from the tax determined for the previous year. These advances are credited against the final IRAE when the financial year closes.

VAT is assessed monthly: the balance owed to DGI is paid each month, and a balance in the taxpayer’s favour can be carried forward or, in certain cases, refunded. Make sure you know which regime your company is registered under — general (IRAE with full accounting) or the small-business regime (Literal E, which pays a fixed minimum VAT instead of IRAE) — because that determines how VAT is treated and which deadlines apply.

Month-by-Month DGI Due Dates for 2026

DGI’s due-date calendar is organised by the last digit of the company’s RUT (tax ID) and by type of taxpayer. In 2026 the general monthly VAT and IRAE advance payments follow the usual scheme, with due dates in the second half of each month that vary by RUT digit (always check the exact day in DGI’s official calendar). Below is a month-by-month guide to the main obligations of companies paying IRAE and VAT.

January 2026: VAT for December 2025 and IRAE advance payment for December 2025. Companies with a 31 December year-end must file their annual IRAE return within four months of the close (around the end of April).

February 2026: VAT and IRAE advance for January 2026. Advance payment of company Net Wealth Tax (IP), if applicable.

March 2026: VAT and IRAE advance for February.

April 2026: VAT and IRAE advance for March. Annual IRAE return due for companies with a 31/12/2025 year-end (normally late April; check the exact date in DGI’s calendar).

May 2026: VAT and IRAE advance for April. Net Wealth Tax advance, if applicable.

June 2026: VAT and IRAE advance for May.

July 2026: VAT and IRAE advance for June. Companies with a 30/06 year-end must file IRAE within four months (by the end of October).

August 2026: VAT and IRAE advance for July. Net Wealth Tax advance, if applicable.

September 2026: VAT and IRAE advance for August.

October 2026: VAT and IRAE advance for September. Annual return due for companies with a 30/06 year-end.

November 2026: VAT and IRAE advance for October. Net Wealth Tax advance, if applicable.

December 2026: VAT and IRAE advance for November (with adjustments for holidays). Companies with a 31/12 year-end should prepare their accounting close and plan their 2026 IRAE return for April 2027.

ICOSA (SAs only): a single annual payment, on the date set in DGI’s annual calendar. It cannot be split into instalments.

Special Considerations on Deadlines and Holidays

Due dates may be adjusted when they fall on a public holiday or non-business day; in those cases DGI moves the deadline to the next business day. It is important to check DGI’s official calendar every month, especially around year-end, Tourism Week (Holy Week) and national holidays. Companies under special regimes (free zones, investment promotion beneficiaries) may also have different calendars or partial exemptions.

BPS Due-Date Calendar for 2026

BPS sets a monthly calendar for employer and employee contributions. The exact date depends on the type of company and contributor, and is published by BPS for each year. Unlike DGI, where the due date depends on the RUT, BPS uses its own company number, which you receive when registering as an employer.

Each month, the company must submit its payroll declaration with the previous month’s wages, and contributions are paid by the same due date. For example, contributions for January 2026 (January wages) are due in February 2026. Paying on time is essential, because late-payment surcharges are significant and cumulative.

In the case of workers with high gross salaries, the company must also apply the IRPF (personal income tax) withholdings that correspond to them and pay them together with the BPS contributions.

Common Mistakes When Paying BPS Contributions

One of the most common mistakes is declaring incorrect gross wages, leaving out items such as overtime, special payments or the 13th-month bonus (aguinaldo). This leads to BPS objections and retroactive claims. Another frequent mistake is failing to register a new employee in time, which means fines and having to regularise contributions with surcharges. It is also common to confuse the accrual month with the payment month: contributions are paid in the month after they accrue.

How to Stay on Top of All Due Dates

Keeping track of tax and social security deadlines requires organisation and the right tools. We recommend using an accounting system that automatically records obligations and generates reminders. Many companies work with external accountants who take on this responsibility, but as the owner or board you should still have visibility over the commitments and payment flows.

A good practice is to keep a separate account for tax obligations and set aside the estimated VAT, IRAE and BPS amounts each month. This avoids having no funds available when payments fall due and lets you forecast your cash flow more accurately. Remember that late payment not only triggers surcharges but also risks blocking your tax compliance certificates (DGI) and social security certificates (BPS), which can affect your commercial operations.

If you are deciding which legal structure to choose, bear in mind that the administrative burden varies by company type. An SAS does not pay ICOSA, which simplifies its calendar compared with an SA. Smaller businesses may qualify for the small-business regime, with simpler obligations. In any case, it is advisable to assess the total cost of running the company before deciding on the structure.

Official Tools and Resources

DGI offers online services to check due dates, generate forms and pay electronically. The BPS online portal does the same for social security contributions. Both platforms can send email alerts if you set them up correctly. There are also apps and downloadable spreadsheets that make monthly control easier. Use these resources to reduce the risk of missed payments and errors.

Frequently Asked Questions

What happens if I don’t pay taxes on the due date?

Late payment triggers automatic surcharges and interest at the rates set by DGI and BPS. You also lose your “up to date” status on your tax certificates, which can prevent you from taking part in tenders, working with the State or accessing credit. In cases of prolonged default, DGI can start enforced collection proceedings and seize the company’s accounts or assets. The recommendation is always to regularise as soon as possible and, if you have payment difficulties, to arrange a payment plan.

Do SAS and SRLs have the same tax obligations?

Yes, both pay IRAE and VAT in the same way and have the same BPS contribution obligations. The main difference is with SAs, which pay ICOSA, while SAS and SRLs are exempt from it. In terms of the DGI and BPS calendars, there are no differences between an SRL, an SAS or a sole proprietorship, apart from ICOSA, which only affects SAs.

Can I change my company’s due date?

No. Your DGI due date depends on the last digit of your RUT, which is assigned on registration and cannot be changed. The BPS company number is also assigned automatically. What you can do is plan your cash flow around those fixed dates and organise yourself to meet them without problems.

Conclusion

Keeping on top of the DGI and BPS calendar is one of the most important administrative tasks for any company operating in Uruguay. Knowing the dates for VAT, IRAE, ICOSA (if applicable) and employer contributions lets you plan your cash flow, avoid unnecessary surcharges and keep your company compliant with the authorities. Whether you operate through an SAS, SRL, corporation or sole proprietorship, discipline in meeting these deadlines is key to protecting your compliance certificates and your tax reputation. At sociedadesanonimas.uy we support our clients not only with incorporating their company but also with accounting and tracking DGI and BPS deadlines, so you can focus on your business without worrying about administrative dates. If you need help organising your company’s tax calendar or advice on which structure suits your administrative workload, book a consultation with our team.