LawfulStay
← Back to Database

Nationwide

Uruguay
Pending
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusProposed / pending
Permit / License RequiredRegistration with Ministry of Tourism for lodging rented under 120 days (Ley 20.352); mandatory rollout in 2026
Tax RateNon-residents flat 12% on rental income (IRNR); residents per IRPF/IRAE
Minimum StayMarket-driven; framework applies to lodging under 120 days
PenaltiesUnknown (framework under implementation)
Primary Residence RequiredNo
Browse all 3 STR regulations in Uruguay →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental regulations in Nationwide are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Registration with Ministry of Tourism for lodging rented under 120 days (Ley 20.352); mandatory rollout in 2026.

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: Non-residents flat 12% on rental income (IRNR); residents per IRPF/IRAE. Yes — DGI registration for rental income.

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Minimum stay: Market-driven; framework applies to lodging under 120 days.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: Limited at national level; some local zoning may apply. Density rules: None nationally; no cap on number of properties per host.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Unknown (framework under implementation).

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platform compliance/registration provisions rolling out in 2026.

Full Regulatory Details

Regulatory Status
Pending
License / Registration
Registration with Ministry of Tourism for lodging rented under 120 days (Ley 20.352); mandatory rollout in 2026
Tax Registration
Yes — DGI registration for rental income
Primary Residence Rule
No
Tax Rate
Non-residents flat 12% on rental income (IRNR); residents per IRPF/IRAE
Zoning Restrictions
Limited at national level; some local zoning may apply
Minimum Stay
Market-driven; framework applies to lodging under 120 days
Density Rules
None nationally; no cap on number of properties per host
Platform Obligations
Platform compliance/registration provisions rolling out in 2026
Compliance Notes
Each property requires individual registration once Mintur system fully operational; framework applies to individuals and entities
Effective Date
Ley 20.352 enacted September 2024; registration system rolling out 2026
Key Notes
New national registration framework being implemented; historically very low compliance/enforcement; foreigners may operate secondary homes
Penalties
Unknown (framework under implementation)
Additional Context
Investor-friendly; foreigners have same property rights as locals; coastal market highly seasonal
Sources
https://www.turismo.gob.ec/registro-de-alojamiento-en-inmuebles-de-uso…
thelatinvestor.com/blogs/news/uruguay-airbnb
thelatinvestor.com/blogs/news/uruguay-buy-rent-out (Ley 20.352)
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Short-term rental regulations in Nationwide are currently under development. Rules may change as legislation is finalized. Each property requires individual registration once Mintur system fully operational; framework applies to individuals and entities

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Registration with Ministry of Tourism for lodging rented under 120 days (Ley 20.352); mandatory rollout in 2026.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: Non-residents flat 12% on rental income (IRNR); residents per IRPF/IRAE.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. Unknown (framework under implementation).

What are the key STR compliance requirements in Nationwide?

New national registration framework being implemented; historically very low compliance/enforcement; foreigners may operate secondary homes

Search 1,026+ STR Jurisdictions

LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.

View in Full Database →