| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes – registration with the Ministry of Tourism (Ministerio de Turismo) is required under Law 20.352 (enacted 27 September 2024) for all operators off |
| Tax Rate | Residents: IRPF on rental income (progressive, Category I capital income or Category II commercial income depending on services offered). Non-resident |
| Night / Day Cap | None at national or Montevideo municipal level. Law 20.352 defines its scope as stays of up to 120 days (qualifying threshold for tourist lodging regi |
| Minimum Stay | No statutory minimum stay for STRs at national or Montevideo level. Market-driven: Montevideo hosts commonly accept 1–3 night bookings year-round. |
| Permit Fee | Unknown – specific Ministry of Tourism registration fee schedule not yet published as the implementing decree is still in draft form as of July 2026. |
| Penalties | Law 20.352 provides for fines and potential platform delisting of non-compliant listings. Specific penalty amounts and enforcement mechanisms are to b |
| Primary Residence Required | No – Uruguay does not require operators to reside in the property. Secondary homes are routinely listed, and foreign non-residents may operate STRs th |
| Occupancy Limit | No specific national STR occupancy limit set. Montevideo municipal rules for 'casas de inquilinato' specify a minimum of 4 m² per person per room; ind |
Short-term rental operations in Montevideo are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes – registration with the Ministry of Tourism (Ministerio de Turismo) is required under Law 20.352 (enacted 27 September 2024) for all operators offering tourist lodging for stays under 120 days. Ea. The associated permit fees are Unknown – specific Ministry of Tourism registration fee schedule not yet published as the implementi.
Short-term rental operators in Montevideo should be aware of these tax obligations: Residents: IRPF on rental income (progressive, Category I capital income or Category II commercial income depending on services offered). Non-residents: flat 12% IRNR withheld at source. IVA may apply for short stays with additional services. IVA exe. Yes – operators must register with the Dirección General Impositiva (DGI). Resident individuals pay IRPF (personal income tax) on rental income; non-r.
Key operational rules for vacation rental hosts in Montevideo include: Primary residence requirement: No – Uruguay does not require operators to reside in the property. Secondary homes are routinely listed, and foreign non. Rental day cap: None at national or Montevideo municipal level. Law 20.352 defines its scope as stays of up to 120 days (qualifying thre. Occupancy limit: No specific national STR occupancy limit set. Montevideo municipal rules for 'casas de inquilinato' specify a minimum of. Minimum stay: No statutory minimum stay for STRs at national or Montevideo level. Market-driven: Montevideo hosts commonly accept 1–3 .
Zoning considerations for short-term rentals in Montevideo: No citywide STR zoning ban in Montevideo. However, individual building co-ownership rules (reglamentos de copropiedad) may restrict or prohibit STR activity; hosts are advised to verify their building. Density rules: None established at national or Montevideo municipal level specifically for STRs as of July 2026.. Insurance: Not explicitly mandated by law, but strongly advised. Operators are encouraged to hold insurance cov.
Hosts who fail to comply with Montevideo's short-term rental regulations may face enforcement action. Law 20.352 provides for fines and potential platform delisting of non-compliant listings. Specific penalty amounts and enforcement mechanisms are to be established in the implementing decree, which ha.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Montevideo: Under the draft implementing decree for Law 20.352, platforms such as Airbnb and Booking must register with the Ministry of Tourism and will have a 180-day transition period to comply once the decree .
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Montevideo with proper registration and permits. Law 20.352 was enacted 19 September 2024 and published 27 September 2024. The implementing decree was delayed past its original end-2025 target and again past a first-half-2026 target; as of early Jul
Yes. Montevideo requires the following for short-term rental operation: Yes – registration with the Ministry of Tourism (Ministerio de Turismo) is required under Law 20.352 (enacted 27 September 2024) for all operators offering tourist lodging for stays under 120 days. Each registered operator receives a unique identification number that must be displayed on listings. A.
Short-term rental hosts in Montevideo are subject to the following tax obligations: Residents: IRPF on rental income (progressive, Category I capital income or Category II commercial income depending on services offered). Non-residents: flat 12% IRNR withheld at source. IVA may apply for short stays with additional services. IVA exemption for non-resident tourists is subject to spe.
Hosts who operate without proper permits in Montevideo may face enforcement. Law 20.352 provides for fines and potential platform delisting of non-compliant listings. Specific penalty amounts and enforcement mechanisms are to be established in the implementing decree, which had not been published as of July 2026. Operating an.
Uruguay has adopted a registration-and-reporting model rather than a nights-cap model. The 120-day threshold defines what qualifies as tourist lodging (not a rental ceiling). No primary-residence requirement. Foreign owners can operate legally. Tax obligations (IRPF/IRNR/IVA) are separate from and pre-date the Law 20.352 registration framework. Building co-ownership rules are a practical constrain
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