Uruguay has published Decree No. 3/023 in the Official Gazette, which sets the benefits and contributions base (Base de Prestaciones y Contribuciones - BPC) at UYU 5,660 from 1 January 2023. Considering the BPC value for 2023, the individual income tax brackets and rates for 2023 are as follows: up to UYU 475,440 (84 BPC) - 0% over UYU 475,440 up to 679,200 (120 BPC) - 10% over UYU 679,200 up to 1,018,800 (180 BPC) - 15% over UYU 1,018,800 up to 2,037,600 (360 BPC) - 24% over UYU 2,037,600 up to 3,396,000 (600 BPC) - 25% over UYU 3,396,000...