| Year | 2024 |
| Country | Uruguay |
| Variable (Code) | Progressive in time land tax (most populouso city) (DF-1-02) |
| Methodological note | Land/urban property tax penalty for cases in which there is no construction or use of the urban property, subject to a progressive rate over time. |
| Source | Intendencia de Montevideo https://tramites.montevideo.gub.uy/sites/tramites.montevideo.gub.uy/files/tributos/documentos/Calculo_contribucion_inmobiliaria_2024.pdf |
| Note | Las tasas se aplican a cada tramo del Valor Imponible (VI). El VI surge de la Cédula Catastral. Los valores catastrales son menores a los de mercado (aprox. 50%). Impuesto al Baldí Idem 2023al baldío. Idem |
| Date | 2024 |