Net Salary Calculator (Uruguay)
This calculator estimates your net salary in Uruguay from your gross (nominal) monthly pay. It first deducts the personal BPS contributions — pension, FONASA and FRL — and then the IRPF, which in Uruguay has a twist of its own: it is not paid simply by applying the bracket scale to the salary, but a deductions credit is subtracted from that primary tax. That credit makes many mid-range salaries end up paying little or no IRPF, and it is what sets the Uruguayan calculation apart from most countries.
Rough estimate using the employee BPS contributions (pension 15% + FONASA 4.5% + FRL 0.1%) and the IRPF on bracketed income with the deductions credit (14% if income ≤ 15 BPC/month, 8% above), using the 2026 BPC of UYU 6,864. FONASA ranges from 3% to 8% depending on whether you have a spouse or children; deductions for children and others are not included. Check your payslip or an accountant for the exact figure.
Net monthly salary
Annual net (×12):
BPS contributions (pension+FONASA+FRL)
IRPF income tax
FONASA applied
Total deductions
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How it works
The first block of deductions are the personal BPS contributions: 15% pension contribution on the nominal salary, FONASA for health (between 3% and 8% depending on your family situation; the calculator uses 4.5%, the case of a worker earning more than 2.5 BPC without spouse or children) and 0.1% for the Labour Reconversion Fund (FRL). Those contributions also underpin the IRPF. The tax is built in two parts: first a primary tax, applying the progressive bracket scale to the nominal salary (the amounts are expressed in BPC — Base de Prestaciones y Contribuciones — set at UYU 6,864 for 2026: the bracket up to 7 BPC, UYU 48,048, pays nothing, and from there rates climb from 10% to 36%). A deductions credit is subtracted from that primary tax: a percentage — 14% if your monthly income is up to 15 BPC, 8% above — applied to the deductible amount, which is basically your own BPS contributions. The final IRPF is the difference (never below zero), and the net is the nominal minus the contributions and minus that IRPF.
The 2026 IRPF brackets (in BPC)
The Uruguayan IRPF is computed on the nominal salary with a progressive scale whose limits are expressed in BPC. For 2026 the BPC is worth UYU 6,864, so the first bracket — up to 7 BPC — leaves the first UYU 48,048 of salary tax-free. Each bracket is taxed only on its own portion. These are the monthly bands:
| Bracket (in BPC) | Monthly band | Rate |
|---|---|---|
| Up to 7 BPC | Up to UYU 48,048 | 0% |
| 7 to 10 BPC | UYU 48,048 – 68,640 | 10% |
| 10 to 15 BPC | UYU 68,640 – 102,960 | 15% |
| 15 to 30 BPC | UYU 102,960 – 205,920 | 24% |
| 30 to 50 BPC | UYU 205,920 – 343,200 | 25% |
| 50 to 75 BPC | UYU 343,200 – 514,800 | 27% |
| 75 to 115 BPC | UYU 514,800 – 789,360 | 31% |
| Over 115 BPC | Over UYU 789,360 | 36% |
An example with a nominal of UYU 80,000
With a nominal salary of UYU 80,000, the BPS contributions add up: pension 15% (UYU 12,000), FONASA 4.5% (UYU 3,600) and FRL 0.1% (UYU 80), a total of UYU 15,680. For the IRPF, the primary tax applies the scale to the nominal: the 7-to-10-BPC bracket (UYU 48,048 to 68,640) is taxed at 10% of UYU 20,592 = UYU 2,059, and from 10 BPC to UYU 80,000 the 15% falls on UYU 11,360 = UYU 1,704, adding UYU 3,763 of primary tax. As the income is below 15 BPC, the credit is 14% of the deductible contributions (UYU 15,680), i.e. UYU 2,195. The final IRPF is 3,763 − 2,195 = UYU 1,568. The total deduction is 15,680 + 1,568 = UYU 17,248 (21.6% of the nominal) and the net is UYU 62,752. You can see how the deductions credit cuts a good part of the tax: without it, the IRPF would have been more than double.
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Preguntas frecuentes
- What is the BPC and why are the brackets in BPC?
- The BPC (Base de Prestaciones y Contribuciones) is the reference unit Uruguay uses to express legal amounts; it is updated every year. In 2026 it is worth UYU 6,864. The IRPF brackets are set in numbers of BPC — 7, 10, 15, 30… — so the bands rise automatically when the BPC rises, without rewriting the law. The calculator converts those BPC to pesos using the 2026 value.
- Why is my IRPF so low compared with the bracket rate?
- Because of the deductions credit. The tax is not just the scale applied to your salary: a 14% credit (or 8% for high incomes) computed on your deductible BPS contributions is subtracted from that primary tax. That discount cuts the final IRPF quite a lot, especially on mid-range salaries, and it is why the effective rate is lower than the nominal rate of your bracket.
- How much exactly is FONASA in my case?
- It depends on your family situation and your income. Without spouse or children and with income above 2.5 BPC, the contribution is 4.5% (the value the calculator uses). With children it rises to 6%, with a dependent spouse to 6.5%, and with spouse and children to 8%. If you earn less than 2.5 BPC, it drops to 3% or 5%. Adjust the result mentally if your FONASA differs.
- Do the aguinaldo pay IRPF and contributions?
- Yes. The aguinaldo (half a salary, paid in two instalments in June and December) is taxable: it pays pension contributions, FONASA and IRPF like any other pay. This calculator works on the monthly nominal salary; the aguinaldo is computed separately but with the same rates.
- What is the difference between nominal and net salary?
- The nominal is the agreed gross salary, before deductions. The net (líquido) is what you actually receive after subtracting the BPS contributions (pension, FONASA, FRL) and the IRPF. The calculator starts from the nominal and returns the net, which is the money that lands in your account.