Free Trade Zones


Free Trade Zones (FTZs) are specific geographic areas with a special regulatory status: Companies operating within them face no taxation.

Uruguay has eleven FTZs in different parts of the country (near airports, ports, inland, or in Montevideo’s business district).

Operations which may be performed within FTZs include a broad range of services (such as financial, trading, IT, BPO, shared services) and logistics (storage, handling, and classification of goods) Uruguay’s Free Trade Zones.

Free Trade Zones (FTZs) are a strategic sector of Uruguay’s economy, representing between 5% and 7% of GDP in recent years.

FTZs were first established under legislation approved in 1987 and have grown to occupy an important part of Uruguay’s economy and labor market.

Hundreds of global and regional companies operate within Uruguay’s FTZs servicing customers worldwide.

Andersen is the Uruguayan member firm of Andersen Global®, an international association of member firms comprised of tax and legal professionals worldwide.