Property management
The INGAR department that runs your rental when you can't: rent collection, taxes with the DGI and on the property itself, rent adjustments and end-of-lease.
Last updated: July 2026
The team that runs your rental
INGAR has a dedicated rental management team covering Montevideo, Costa de Oro and Punta del Este, serving investor owners and owners who live outside Uruguay. Once the tenant is selected and the lease is signed, the day-to-day relationship with the property becomes ours: the owner stops dealing with the tenant, with the DGI (the tax authority) and with the bodies that collect the property taxes.
What it covers, service by service
Tenant selection and guarantee
We assess each candidate's guarantee, draft the lease and the inventory, and process the applicable guarantee (Contaduría General de la Nación, ANDA, private insurers or others).
Rent collection
We collect the rent every month and deposit the net amount into the bank account the owner designates.
Withholding and paying rental income tax to the DGI
We withhold and pay the tax on rental income: IRPF if the owner is a Uruguayan tax resident, IRNR if not. The owner does not have to file it, from Uruguay or from abroad.
Paying the property's taxes and charges
Contribución Inmobiliaria (municipal property tax), the Primary Education tax and the building's reserve fund, charged against the rent collected.
Filing for exemptions
Where the transaction meets the conditions set out in the applicable regulations, we file for the tax exemptions that apply, including Vivienda Promovida (housing-incentive) benefits and, where applicable, the IRPF exemption on rental income for owners who meet the requirements set by the DGI (the tax authority).
Rent adjustments
We apply the annual adjustments, or whichever the lease sets, on the agreed date and with the agreed index.
End of lease
Inventory review against the handover condition, and collection of the keys once the lease ends.
If you don't live in Uruguay
Management is designed, among others, for the owner who bought as an investment and is not in the country. Concretely:
- Rent is collected in Uruguay and deposited into the bank account you designate.
- Rental income tax is withheld and paid here: you do not have to deal with the DGI from abroad.
- The property's taxes (Contribución Inmobiliaria and the Primary Education tax) are paid on time, charged against the rent collected.
- We work in Spanish, English and Portuguese.
Frequently asked questions
How much does INGAR charge for rental management?
The fee is 7% + VAT of the rent collected, and it covers full management: rent collection, tax withholding and payment, rent adjustments, tenant relations and a monthly owner statement. It is deducted from the rent collected itself.
Who pays the Contribución Inmobiliaria and the Primary Education tax when I rent out my property?
The party liable before the municipal government and the DGI is the owner, and in most leases the cost stays on the owner's side; in free-negotiation leases the parties may agree that the tenant bears it, so it is worth checking before signing. If the unit is managed by INGAR, we pay them on time, charged against the rent collected, and they appear in the owner's statement. The Primary Education tax also has a non-taxable minimum (in 2026, UYU 282,612 of cadastral value per property, with rates from 0.15% to 0.30% depending on value): units below that value do not pay it.
What tax does an owner who lives outside Uruguay pay on rental income?
A non-resident owner is subject to IRNR on rental income; a Uruguayan tax resident pays IRPF instead. There are two routes: treating the 10.5% withholding on gross rent as final, with no annual filing, or assessing 12% on net income after the admitted deductions (management fee, lease-drafting fees plus VAT, Contribución Inmobiliaria and the Primary Education tax). The break-even is deductible expenses of roughly 12.5% of gross rent: below that, the final 10.5% wins; above it, the 12% on net income does. In both cases, if the unit is under management, INGAR withholds and pays.
Can I own and rent out a property in Uruguay if I live abroad?
Yes. Uruguay requires no residency, visa or special permit to buy a property or to rent it out. Property management exists precisely so that a non-resident owner does not need to be in the country to collect rent, pay taxes and keep the lease running.
What happens if the tenant stops paying?
Arrears are handled according to the lease's guarantee: each type (Contaduría General de la Nación, ANDA, private rental insurance) has its own collection procedure, and activating and following it is part of the management service. That is why vetting the guarantee before signing matters so much: it defines how you get paid if things go wrong.
Who takes care of repairs?
It depends on how the service is set up: if INGAR manages the rental, we handle the repair with the tenant; if the owner self-manages, they coordinate it themselves.
Who pays the monthly building expenses (gastos comunes)?
When the unit is under INGAR's management, the monthly building expenses are paid by the management, on time and charged against the rent collected, just like the Contribución Inmobiliaria and the Primary Education tax.
What happens with taxes if the unit has Vivienda Promovida benefits?
Projects under Law 18.795 may have the rental income tax exempted for up to 10 years, along with other benefits. It is not enough for the listing to say “Law 18.795”: the exemption is verified for that unit, that project and that lease, and it has a specific start and end date. Where applicable, we file for it.
Do you have a property to rent out?
Tell us where the unit is and whether you live in Uruguay or abroad, and we will walk you through how management would work in your case.