Free Zones

Free Zones: Our Services

LANDER Legal, Civil Law Notary & Accounting Services has a vast experience providing assistance in this matter. Furthermore, Eduardo Lander has been the Head of Aguada Park (free zone of services) since its very beginning.

LANDER Legal, Civil Law Notary & Accounting Services offers help to interested parties through all the steps of the way:

  • Establishment of free zone companies.
  • Relocation of companies.
  • Assistance regarding the execution of user contracts for free zones.
  • Business plan.
  • Assistance regarding the enforcement of compliance rules.
  • Arrangements for the approval of the user in the Free Zone Area.
  • Assistance related to staff and office equipment selection.
  • Legal, notarial and accounting counseling during the performance of activities at the free zone.
  • All the arrangements necessary for the establishment of the company and its executives in Uruguay.


What is a Free Zone?

A free zone is a specifically defined area within Uruguayan territory, with full tax and customs exemption along with other benefits, for companies that settle in them and develop industrial, commercial and/or services-related activities. This means a significative reduction in costs.



Companies settled in a Free Zone in Uruguay have multiple benefits:

  1. Full exemption with respect to present or future taxes of any nature. Among these: Income Tax, VAT applicable to goods and services, taxes on account of the dividents paid out to shareholders living abroad,

Specific Internal Tax, Wealth/Equity Tax, Corporate Control Tax. The exemption is in its entirety, unlike the case of other legal systems, which only grant a partial exemption.

  1. Free entering and repatriation of capital and profits.
  2. Up to 25% of the work force of the company can be filled with foreign nationals (in the case of services-related free zones, this number can be up to 50 %, with duly authorization, if required by the nature of the business) with the possibility to opt out of contributing to the Uruguayan social security system.
  3. The Uruguayan Government grants Free Zone users all rights, benefits and tax exemptions up until the end of the term of their contract.
  4. Uruguay must ensure all necessary conditions and services required so that the free zone company is able to operate up until the end of its contract, if the developer loses its capacity as such.
  5. Ability to purchase equipment and supplies without paying any taxes or customs tariffs. Goods acquired may remain in the free zone without time constraints.


Activities that may be developed:

  • Delivery of services (Free Zones of Services).
  • Zones devoted to specific branches of services: audiovisual production, leisure and entertainment (except for gambling and games of chance), as well as complementary activities thereof
  • Commerce and logistics
  • Industries


Free Zones of Services

Services delivered may be of diverse nature, such as: financial, IT, BPO, informatics, professsional services, shared services, call centers, mail boxes, e-learning, and other type of services that the Executive Branch of Government may allow.

Companies settled in Free Zones may provide services within the free zone iself, as well as to users or developers from other free zones, other countries or the rest of the Uruguayan territory —so long as the company pays the IRAE tax [Income Tax on Economic Activities].


Conditions for Operation in a Free Zone

  • In order to operate in a Free Zone, a company must adopt a specific type of business format: a Corporation or a Private Limited Company.
  • Companies interested in operating in a Free Zone must submit to the Government an authorization request, together with an investment plan with evidence of economic and financial viability of the project and its benefits for the country.
  • The heads of the company can be Uruguayan or foreign.
  • In order to operate in a Free Zone, the 75% of the company’s work force must consist of national workers (with authorization, this number can be reduced up to 50 %, in the case of free zones of services).
  • No minimum capitalization required.
  • The physical presence of the head officers or managers is not required.

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