Uruguay
Active personal-services income taxed under IRPF at 0-36% (or IRAE 25% if incorporated), with BPS social contributions. Uruguay is territorial, but the tax holiday / 12% foreign-source regime apply to passive capital income, not to services performed from Uruguay.
Self-employment income from personal services under IRPF Category II (or IRAE if incorporated) - business/service income, NOT capital gains. Territorial, but services tied to local activity are taxed.
IRPF progressive 0-36% on personal-services income (top 36%); alternatively IRAE flat 25% on net if structured as a business - plus possible IVA on services.
BPS social-security contributions apply to independent service providers; net-worth and IVA obligations may also arise.
Territorial: Uruguayan-source personal-services income is taxed; the foreign-source-capital carve-out (12%) and new-resident holiday cover passive income, not actively performed services.
No specific crypto statute; USDC payouts valued in UYU at receipt and taxed as service income; the foreign-source-capital holiday does NOT cover this active service income.