Uruguay

Corrected after independent verification (2026-07-18): resident individuals and undivided estates (personas físicas residentes) pay a FLAT 0.10% on net wealth above the non-taxable minimum (UYU 6,653,000 for 2025, UYU 13,306,000 for a family unit) — not a progressive scale. An earlier draft of this entry wrongly used the non-resident scale for the resident rate; verbatim table on the cited page: residents 0.10% (single bracket); non-residents not subject to IRNR: 0.70% (up to UYU 6,653,000) / 1.10% / 1.40% / 1.50% (above UYU 26,612,000). 0.10% (the resident top/only rate) is shown, matching this dataset's individual-resident convention.