Selling Your Uruguayan Property Yourself vs. Using an Agency: The Real Costs

Selling on your own saves you the agency commission. At a fee of 3 % más IVA, on a US$ 100.000 sale that comes to US$ 3.660.

Everything else stays exactly where it was. The seller's ITP (property transfer tax), any income tax due, debts attached to the property and pending paperwork all exist whether or not an agency is involved.

So the honest comparison isn't "commission versus zero costs." It's this:

Does the service you're getting justify the fee you agreed to?

Let's start with the numbers, then move to the work someone will have to do regardless.

No law sets the commission percentage

Ley 20.380 recognizes real-estate operators' right to charge fees, but it sets no mandatory rate.

The 3 % plus VAT figure is a market benchmark for sales, not a state-imposed percentage. It's negotiable, and it belongs in writing in the listing authorization or brokerage agreement.

Before handing a property over for sale, put the following on paper:

• The fee percentage or amount.
• Whether VAT is included or added on top.
• The precise moment the right to payment kicks in.
• Whether the authorization is exclusive.
• How long it lasts.
• What happens if the owner finds the buyer directly.
• Which advertising costs are covered.
• How and when the authorization can be terminated.

Ley 20.380 itself requires that the rights and obligations between the operator and the client be set out in a form that can serve as evidence. Translation: in writing, not on a handshake.

What a 3 % plus VAT commission really adds up to

The 22 % VAT applies to the commission, not to the property price.

Sale price	3 % commission	VAT on the commission	Total
US$ 80.000	US$ 2.400	US$ 528	US$ 2.928
US$ 100.000	US$ 3.000	US$ 660	US$ 3.660
US$ 120.000	US$ 3.600	US$ 792	US$ 4.392
US$ 180.000	US$ 5.400	US$ 1.188	US$ 6.588
US$ 250.000	US$ 7.500	US$ 1.650	US$ 9.150

What you actually save depends on the terms you agreed to. And one warning that keeps people out of court: if a listing authorization is still in force, especially an exclusive one, read its terms before closing directly with a buyer. Finding the buyer yourself doesn't always cancel the agency's right to be paid.

What the seller pays even with no agency involved

The seller's ITP

In a sale, both sides pay:

• 2 % from the enajenante (seller).
• 2 % from the adquirente (buyer).

But the tax isn't calculated on the market price. It's based on the assessed value set by the Dirección Nacional de Catastro (Uruguay's national land registry), adjusted for IPC (the consumer price index). If that adjusted value comes out above the transaction price, the price becomes the tax base instead.

That's why saying "the seller pays 2 % of the price" is sloppy. To know the real figure, ask the escribano (notary public) for the property's updated assessed value on file. On older homes, the Catastro value usually sits well below the sale price — and that works in the seller's favor.

IRPF, IRNR or whichever income tax applies

A sale can also trigger income tax.

For a resident individual, IRPF (personal income tax) on capital gains runs 12 % on the taxable gain — not on the full sale price.

Broadly speaking:

• Urban properties acquired before July 1, 2007 may allow a choice between the actual-cost method and the deemed-gain method.
• Properties acquired after that date fall under the actual-cost method.
• Under the actual-cost method, you factor in the inflation-adjusted tax basis, the seller's ITP and certain documented improvements.
• Some sales of a primary residence can be exempt if every required condition is met.

If the seller is a non-resident, a company, or uses the property in a business activity, the treatment changes. Before accepting a price, get an actual tax calculation: that's the gap between "I sold for US$ 150.000" and "I walked away with US$ 150.000."

Debts and pending paperwork

Depending on the case, you may need to clear up:

• Contribución Inmobiliaria (municipal property tax) and Impuesto de Primaria (the school tax).
• Outstanding OSE (the national water utility) or sewer bills.
• Unpaid building fees.
• Municipal taxes or levies.
• Discrepancies between filed plans and what's actually been built.
• Construction never registered with the Intendencia (the local government) or the BPS (Uruguay's social-security agency).
• Estates, divorces, marital property regimes or co-ownership.
• Discharge of mortgages, liens or other encumbrances.

None of this shows up because you sold through an agency, and none of it vanishes because you didn't.

Does the seller pay for the closing notary?

As a general rule, no.

A final sale requires a public deed and registration with the property registry. The Código Civil (Uruguay's civil code) puts deed costs and related expenses on the buyer unless the parties agree otherwise. In practice, the buyer chooses and pays the escribano who examines title and executes the sale.

The seller may still want their own escribano — to review a reservation or promise-to-sell agreement, check the terms of the deal, calculate their taxes, untangle problems in the chain of title, handle an estate, or represent them in negotiations.

That advice has a cost, but it's a far cry from the full deed fee. We break it down in what a notary does in a property sale and what it costs.

Seller cost comparison

Item	Selling on your own	Selling through an agency
Agency commission	No, unless a live contract says otherwise	Whatever was agreed, plus VAT if applicable
Seller's ITP	Yes	Yes
IRPF, IRNR or applicable tax	May apply	May apply
Debts and pending paperwork	Owner's responsibility	Owner's responsibility
Seller's own notary	Optional or required, deal depending	Optional or required, deal depending
Advertising and listing production	Owner pays or does it	Depends on the service contracted
Fielding inquiries	Owner	Agency
Scheduling showings	Owner	Agency
Screening prospects	Owner	Agency
Negotiation and follow-up	Owner	Agency

Commission is the main contractual difference, but not always the only financial one: sellers going solo often end up paying for featured listings, photography, video, an appraisal or professional advice that a contracted service bundles in.

The work you take on when you sell alone

Setting the price

Your opening price shapes both the volume and the quality of the inquiries you get. Setting it well means comparing genuinely comparable properties and separating asking price, negotiated price and closing price — which rarely line up — while weighing condition, floor, orientation, natural light, parking, terrace, building fees and the state of the paperwork.

Overprice it and the listing drags on, forcing a series of cuts that wear the ad out. Underprice it and you'll sell fast while leaving money on the table. To sharpen your thinking: how to tell whether a property's price is fair and what is my property worth: how an appraisal works.

Building and publishing the listing

That means writing the listing sheet, taking the photos, verifying the square footage, answering questions and keeping the information current.

You don't need to publish the exact address. You do want to state the neighborhood, price, building fees, floor area and relevant features clearly. More on this: how to take good photos of your property and how to prep it to sell faster.

Screening prospects

Before scheduling a showing, ask whether they're buying to live in or to invest, how soon they need to close, whether they're paying cash or financing, whether they have preapproval, what else they're looking at, and who will be coming along.

This isn't an interrogation — it's how you avoid showing the place ten times to people whose search has nothing to do with what you're selling.

Running showings safely

If the property is occupied — all the more so if a family lives there:

• Confirm the prospect's identity and phone number.
• Keep personal documents and valuables out of sight.
• Never leave visitors alone in a room.
• Keep a log of every showing.
• Don't discuss your routines, schedules or times you'll be away.
• Skip the full address in the listing unless it's necessary.

Negotiating and papering the deal

An offer is more than a price. It's also payment method, timelines, financing terms, move-out date, what stays with the property, which debts or filings get resolved, and what happens if either side walks.

Before signing a reservation, a promise-to-sell, a deposit receipt or anything else, have an escribano review it. And don't accept money until the terms for holding and refunding it are written down.

When selling solo can make sense

• You already have a buyer lined up.
• The paperwork is straightforward and up to date.
• You know the local market from data, not intuition.
• You have time to answer inquiries and run showings.
• You can put together a decent presentation.
• You're comfortable negotiating price and terms.
• No live authorization would trigger a fee anyway.

Even then, bring in the escribano at the outset, not on signing day.

When an agency earns its keep

• There's no clear price benchmark.
• You don't have time to field inquiries.
• The property is occupied and access needs controlling.
• Several parties or several interested buyers have to be juggled at once.
• You need broader reach than a single portal listing.
• You'd rather not negotiate face to face with the buyer.
• The deal is complicated, legally or commercially.
• Getting an offer all the way to closing will take active follow-up.

Judge the commission against the actual service. Posting a listing and waiting for inquiries is not the same as valuing the property, presenting it, marketing it, screening, negotiating and staying with the deal through the deed — and you should insist the difference be visible.

If you go it alone: the bare-minimum checklist

1. Talk to the escribano before you publish.
2. Verify title, plans and tax status.
3. Get more than one opinion on value.
4. Check whether a listing authorization is still in force.
5. Publish complete, verifiable information.
6. Use clear photos of every room.
7. Screen prospects before scheduling anything.
8. Log inquiries, showings and offers.
9. Don't sign anything or take money without reviewing the terms.
10. Calculate the ITP and any income tax before you accept a price.

Frequently asked questions

What does a real-estate agency charge to sell in Uruguay?

The usual benchmark is 3 % plus VAT paid by the seller, but that figure isn't set by Ley 20.380. It's negotiable and should be agreed in writing.

How much do I save by selling on my own?

If the commission would have been 3 % plus VAT, the savings work out to 3,66 % of the price: US$ 3.660 on a US$ 100.000 sale. That doesn't account for advertising, photography, an appraisal or professional advice you hire separately.

Does the seller pay ITP?

Yes — 2 % on the Catastro assessed value adjusted for IPC, subject to the specifics the regulations lay out.

Does the seller pay IRPF?

It may apply. For a resident individual, 12 % on the taxable gain — not on the price — depending on when and for how much the property was acquired, documented improvements and any exemptions.

Does the seller pay the buyer's notary?

As a general rule, no: deed costs fall to the buyer unless agreed otherwise. The seller may still incur notary costs of their own.

Can you sell a property without a notary?

Without an agency, yes. Without an escribano, no: a final sale requires a public deed and registration with the property registry.

How we work at INGAR

Before marketing begins, we put the fee and the scope of the service in writing: pricing strategy, listing preparation, presentation, marketing reach, handling inquiries, scheduling showings, screening, receiving offers and following through to closing.

Owners should be able to see what work was done and what it produced. A commission isn't justified by custom — it's justified by the service delivered.

If you'd like a price benchmark before deciding how to sell, our free online appraisal draws on comparables from your neighborhood, and the current listings show what properties like yours are going for.

Keep reading

• What a real-estate agency actually does in Uruguay
• Common mistakes when listing a property for sale
• How to prep your property to sell faster
• What is my property worth: how an appraisal works
• Can a for-sale-by-owner seller charge a commission?
• What a notary does in a property sale and what it costs

Sources

• Ley 20.380 — Regulation of real-estate operators
• Código Civil, article 1664 — public deeds
• Código Civil, article 1673 — deed costs
• DGI — Impuesto a las Trasmisiones Patrimoniales
• DGI — IRPF on capital gains from urban property
• Texto Ordenado 2023, Title 7 — IRPF
• Texto Ordenado 2023, Title 19 — ITP

General information reviewed on August 1, 2026. The taxes and costs of any given transaction depend on the owner, the property and the terms agreed. This is not a substitute for notarial or tax advice.