This chapter studies fiscal and non-fiscal instruments and their role in the appropriation of agrarian ground rent in Uruguay between 2000 and 2020. Characteristics of the Uruguayan tax system are presented, with a focus on taxation in the agriculture and livestock sectors. An analysis is given of the taxes levied on earnings and ground rentnts on a differential basis, taking into account the total collection and the effective tax burden. Additionally, an overview is given of the absolute and relative magnitude of diverse non-fiscal instruments that enable the appropriation of agrarian ground rent by other non-landowning social subjects. The main results underscore three major aspects: first, an analysis of the flow of ground rents and the ways in which they are appropriated are key to understanding the characteristics of tax systems in countries that export primary goods; second, the issue of ground rents also concerns agro-based countries and not just oil- and gas-producing countries; third, that non-fiscal instruments play a central role in the appropriation of ground rent, particularly through the overvaluation of national currency, far outpacing fiscal instruments.