Montevideo implements new tourist tax

18-12-24

Last December 12, 2024, the Departmental Board of Montevideo approved a series of modifications to Decree 36852 of 2018, adjusting the tourist tax regulations to align them with Law No. 20,352, enacted on September 19, 2024. These modifications seek to update the regulatory framework to adapt it to changes in the tourism sector and foster a more sustainable and balanced development of tourism in the Uruguayan capital.

One of the main modifications is the elimination of the linkage of the tourist tax with the star category of the hotels. Instead, a fixed amount is established that will be applicable to all types of tourist accommodations, including hotels, apart-hotels and properties intended for tourist use, such as apartments and houses on digital platforms. This change is intended to simplify the implementation of the fee and ensure that all accommodations contribute equitably to the development of tourism in the city.

In addition, the taxpayer of the fee is redefined. In the previous regulation, reference was made to “tourists”, but with the approved amendments, this term is replaced by “person registered with a foreign identification document”. This adjustment modernizes the terminology and is in line with international practices, although it does not substantially modify the conditions under which the tax is applied.