Uruguay Adjusts Fuel Tax Cuts in Border Regions

Uruguay reduced IMESI tax on gasoline sold at eligible border-area service stations: 22% near Argentina and 34% near Brazil from July 1, 2026. The regime also covers stations 20–60 km from eligible crossings at 50% of the original benefit. The benefit applies only to end consumers paying in person with eligible local electronic methods; cash is excluded. For retailers, it affects POS, payment, and receipt documentation.

Under DGI Resolution No. 1214/026, the reduction is 22% for stations near border crossings with Argentina and 34% for stations near border crossings with Brazil. Since May 1, 2026, DGI Resolution No. 903/026 also extends the regime to stations located more than 20 km and up to 60 km from eligible border crossings. These stations receive 50% of the reduction applied within the original 20 km radius.

The benefit applies only to end consumers paying in person with eligible electronic payment methods issued by local institutions, such as debit cards, credit cards, electronic money instruments, mobile payments, or online payments linked to bank accounts or electronic money. Cash payments are excluded.

The reduction applies up to the equivalent of 50 liters of Super 95 SP gasoline per transaction, with a monthly cap of 600 UI per person. The benefit is credited to the consumer by the payment method issuer, which receives a corresponding tax credit.

For retailers, the measure affects POS, payment, and receipt processes. Eligible transactions must be documented separately, receipts must show the full amount before the reduction and include a benefit legend, while payment service providers must record the receipt number, total amount, and operation identification.