---
type: country
domain: web3-compliance
status: compiled
tags: [Legal, Crypto Tax, Crypto Regulation, Country]
aliases: [Uruguay]
created: 2026-04-23
compile_into: ""
slug: country--uruguay
sources: "[./crypto-map/data.json#/UY, \"https://soken.io/crypto-map/countries/uruguay.html\"]"
source_url: "https://soken.io/crypto-map/countries/uruguay.html"
title: "Uruguay — Crypto Regulation 2026 | Soken"
description: Cryptocurrency is legal in Uruguay with ongoing development of a regulatory framework by the Central Bank of Uruguay (BCU).
scraped_at: "2026-04-23T20:10:01.275248+00:00"
entry_type_raw: country
region: south_america
---

# Uruguay — Crypto Regulation 2026 | Soken

# 🇺🇾 Uruguay

Cryptocurrency is legal in Uruguay with ongoing development of a regulatory framework by the Central Bank of Uruguay (BCU). The BCU has issued guidance for virtual asset service providers and is conducting public consultations on regulatory projects.

## Overview

|     |     |
| --- | --- |
| Status | **Legal** |
| Risk Score | 30/100 (Moderate Risk) |
| Region | south america |
| Currency | UYU |

## Tax

|     |     |
| --- | --- |
| Capital Gains (Personal) | 12% IRPF on capital income (Category I); territorial basis |
| Capital Gains (Corporate) | 25% IRAE corporate tax; territorial basis |
| VAT on Crypto | No |
| Staking Tax | May be subject to IRPF as capital income |
| Airdrop Tax | No specific guidance |

Uruguay operates a territorial tax system. Only Uruguay-sourced income is taxable. Foreign crypto gains may be exempt. The DGI has not issued comprehensive crypto tax guidance.

## Licensing

|     |     |
| --- | --- |
| Required | Yes |
| Regulator | BCU |
| Framework | BCU virtual asset guidance |
| Ease | unknown |
| Cost | N/A |

The BCU has published a normative project for virtual asset service providers and is in the process of public consultation, indicating a forthcoming licensing regime.

## DeFi

**Status:** Unclear

No explicit information on DeFi regulation was found in the source.

## Stablecoins

**Status:** unknown

No framework.

## NFTs

**Status:** no\_rules

No regulation.

## Mining

|     |     |
| --- | --- |
| Legal | Yes |
| Electricity | $0.12/kWh |
| Renewable | 95% |
| Infrastructure | good |

Uruguay has a high share of renewable energy, mainly hydro and wind, making it attractive for sustainable mining operations. Electricity costs are moderate. Infrastructure for data centers and internet is good, supporting mining activities.

## Geopolitics

|     |     |
| --- | --- |
| Stability | stable |
| Sanctions | No |
| Corruption Index | 73/100 |
| Banking Access | moderate |

Last reviewed: 2026-04-13 ·
Data source: [Soken Crypto Legal Map](https://soken.io/crypto-map/)

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