UruguayCapital: Montevideo
Language(s): Spanish (Official)
Area: 176,215 km2
Population: 3,318,535 (2009)
GDP (PPP): 2011 estimate
Total: $50.908 billion
Per capita: $15,656

Uruguay is a country located in the southeastern part of South America. It is bordered by Rio Grande do Sul, Brazil, to the north, Uruguay River to the west, the estuary of the Rio de la Plata to the southwest, and by Atlantic Ocean to the south-east.

Montevideo property price have continued firm over the past year, appreciating visibly in terms of US$, due to the appreciation of the Uruguyan peso. Apartments in Montevideo cost around US$2,100 to US$2,500 per square meter (sq. m.) or around US$200 to US$235 per square foot. Houses in Montevideo cost around US$1,500 to US$1,770 per sq. m., or around US$150 to US$165 per square foot. Gross rental yields are moderate to good, at around 6% to 7.6%

Individuals who obtain income derived from renting properties shall pay a monthly payment in advance of the abovementioned tax. The amount of withholding tax arises to 10.5% of the total amount of income received each month. In case the only income obtained by individuals is derived from renting properties, advance payments can be considered as definitive tax payments.

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