Uruguay closing costs calculator
What you need to add on top of the asking price: transfer tax (ITP), notary, agency commission and registration. From the buyer's side, with the rates currently in force in Uruguay.
Property price
USD 150,000
Costs (9.5%)
USD 14,235
Total
USD 164,235
| Transfer tax (ITP)2% of the cadastral value, estimated at 45-60% of the price | USD 1,350 – USD 1,800 |
| Notary | USD 6,345 |
| · Fee (3% of the price) | USD 4,500 |
| · VAT (22% of the fee) | USD 990 |
| · Caja Notarial (19% of the fee) | USD 855 |
| Agency commission | USD 5,490 |
| · Commission (3% of the price) | USD 4,500 |
| · VAT (22% of the commission) | USD 990 |
| Registration, stamp duties and certificatesapproximate flat amount | USD 600 |
| Total costs | USD 14,235 |
The total uses the highest transfer tax in the range, so you budget over rather than under: depending on the actual cadastral value it can come down to USD 163,785.
Indicative figures, from the buyer's side. The transfer tax is calculated on the cadastral value, which is set by the Dirección Nacional de Catastro and is usually well below the sale price; here it is estimated at 60% of the price unless you enter your own. The definitive figure is requested from Catastro by the notary and, in a condominium, corresponds to the individual unit rather than the building's land parcel. If there is undeclared construction, the cadastral value drops sharply and it has to be regularised before the deed can be signed. Methodology and worked examples: guide to purchase costs.
What the costs come to, by price
Cash purchase through a real estate agency, with the transfer tax estimated on a cadastral value of 60% of the price.
| Price | Transfer tax | Notary | Commission | Registration | Total costs | % of price | Price + costs |
|---|---|---|---|---|---|---|---|
| USD 100,000 | USD 1,200 | USD 4,230 | USD 3,660 | USD 600 | USD 9,690 | 9.7% | USD 109,690 |
| USD 150,000 | USD 1,800 | USD 6,345 | USD 5,490 | USD 600 | USD 14,235 | 9.5% | USD 164,235 |
| USD 200,000 | USD 2,400 | USD 8,460 | USD 7,320 | USD 600 | USD 18,780 | 9.4% | USD 218,780 |
| USD 300,000 | USD 3,600 | USD 12,690 | USD 10,980 | USD 600 | USD 27,870 | 9.3% | USD 327,870 |
| USD 500,000 | USD 6,000 | USD 21,150 | USD 18,300 | USD 600 | USD 46,050 | 9.2% | USD 546,050 |
How it is calculated
- Transfer tax (ITP) = 2% of the cadastral value, not of the sale price. The cadastral value is set by the Dirección Nacional de Catastro and runs at around 60% of the market price.
- Notary = 3% of the price (the reference in the AEU fee schedule) + 22% VAT + a 19% contribution to the Caja Notarial on the fee. That contribution is owed by the notary, not by the buyer: it is calculated on the scheduled fee even if they charge less (art. 29 of Law 17.437), and without proof of payment the deed is not accepted (art. 39) — so notaries build it into their quote. Effective: ≈ 4.23% of the price. Ask your notary for an itemised quote anyway: the fee schedule has caps and reductions that can bring it down.
- Agency commission = 3% of the price + 22% VAT = 3.66% of the price.
- Registration, stamp duties and certificates ≈ USD 600, a flat amount.
Indicative figures for a cash purchase in Uruguay, current as of 2026. Source: INGAR Negocios Inmobiliarios.
Closing costs come to around 9.5% of the price in a cash purchase through an agency. Without an agency they drop to ~5-6%; with a mortgage they rise to 10-13% because of the loan costs. Full breakdown and sources in the complete guide to purchase costs.