IMESI: naftas más baratas en zonas de frontera desde abril
Desde abril, estaciones de servicio en zonas de frontera aplican reducción del 24% en IMESI de naftas. Conocé los detalles.
El gobierno uruguay implements a significant tax reduction on fuel sales near border areas to address price disparities with neighboring countries. Since April 2026, service stations within 20 kilometers of border crossings with Argentina and Brazil will apply a 24% Internal Excise Tax (IMESI) reduction on gasoline, with further expansion planned for May.
Border regions benefiting from fuel tax relief
Service stations located in areas close to land border crossings are now covered by this fiscal benefit. The regime applies to establishments within a maximum radius of 20 kilometers from frontier points with Argentina (Fray Bentos, Paysandú, Salto) and Brazil (Chuy, Río Branco, Aceguá, Rivera, Artigas, Bella Unión). The reduction seeks to align final fuel prices in Uruguay with those commercialized across the border, aiming to sustain the competitiveness of local gas stations.
Expanded coverage and reduced rates beyond 20 kilometers
From May 2026, the regime will be extended to service stations situated between 20 and 60 kilometers from border crossings, though with a reduced benefit of 50% compared to the standard rate. Eligible establishments must be located within the specified radius of border points, and drivers should consult the official station listing to confirm coverage in their area.
Requirements to access the gasoline price benefit
To qualify for the tax reduction, purchases must be made by final consumers using electronic payment methods issued by local institutions, including debit or credit cards, electronic money, mobile payments, or internet transactions using bank account funds. Cash payments are excluded. The benefit applies up to a maximum of 50 liters of Super Gasoline 95 SP per transaction, and individual monthly claims cannot exceed 600 Indexed Units (UI), with the UI quote based on the last day of the previous month.
The discount is applied directly through the payment method issuer, who receives a fiscal credit equivalent to the benefit amount for settling tax obligations. Documentation requirements mandate that qualifying operations be recorded separately, with full-price receipts issued and benefit notices included. Payment processing entities must also record the receipt number, total amount, and operation identification.
Key regulations governing fuel tax adjustments
Fuel tax benefits in border zones operate under several legal instruments: Decree No. 398/007, Law No. 20.464, DGI Resolution No. 781/026, Decree No. 68/026, and DGI Resolution No. 903/026. Service stations within eligible zones but not appearing on current listings must submit a written request to be included in the program.