The items at a glance
| Item | Rate | Paid by |
|---|---|---|
| Agent commission | 3% + VAT | Buyer and seller, each their own side |
| Notary (escribano) | approx. 3% + VAT | Buyer |
| ITP transfer tax | 2% | Buyer |
| ITP transfer tax | 2% | Seller |
| Stamp duty / registry | approx. 0.55% | Buyer |
Uruguayan VAT (IVA) is 22% and applies only to fees, not to the purchase price. A 3% commission plus VAT therefore amounts to roughly 3.66% of the price.
Agent commission
The official tariff of the Cámara Inmobiliaria Uruguaya (CIU) provides for 3% plus VAT from each party, explicitly including rural property and campos. Buyer and seller each pay their own side; this is not one shared commission pool.
In practice: a buyer who appoints their own representative pays that fee from the buyer side, while the listing agent is paid by the seller. This separation is what makes genuine buyer representation possible without a conflict of interest.
Notary fees
The escribano is appointed and paid by the buyer. Fees are customarily around 3% plus VAT of the property value, plus disbursements. The notary is also the withholding and collection agent for the transfer tax.
ITP: property transfer tax
Transfer tax is 2% for the buyer and 2% for the seller. The basis is the cadastral value set by the Dirección Nacional de Catastro, indexed to the consumer price index.
What this totals
In practice a buyer adds roughly 7 to 8 percent to the purchase price. The seller's burden can be higher, since income tax on the capital gain (IRPF) may apply alongside commission and ITP.
These rates are largely tariffed and publicly available. Unlike some markets, Uruguay leaves little room for hidden items, which makes pre-purchase budgeting reliable.
Frequently asked questions
What is the real estate commission in Uruguay?
The official CIU tariff provides for 3% plus VAT from each party, including rural property. Buyer and seller each pay their own side.
Who pays the notary?
The escribano is appointed and paid by the buyer, customarily around 3% plus VAT of the property value.
What is the property transfer tax in Uruguay?
ITP is 2% for the buyer and 2% for the seller, calculated on the cadastral value, which is usually well below market value.
How much should I budget for closing costs?
As a buyer, typically 7 to 8 percent on top of the purchase price.
Sources
Figures verified on 2026-07-27
This article is for information purposes only and does not constitute investment, legal or tax advice. AegisTierra does not provide legal or tax advice; it coordinates vetted local specialists.