The municipality of San Gregorio de Polanco is one of the municipalities of Tacuarembó Department, Uruguay, established on 15 March 2010.

The municipality of San Gregorio de Polanco was created by Law No.

18,653 of 15 March 2010, as part of Tacuarembó Department, that intended to cover the electoral constituency identified by series TED,[2] the same territory as the Ninth Judicial Section of Tacuarembó.

This new entity created under the new system of second level administrative divisions of Uruguay, replaced the former Non-Autonomous Local Board of San Gregorio de Polanco,[3] which the former system was criticized due to their lack of self-governance and submission to departmental authorities.

[4] The municipality, part of Tacuarembó Department, is located at its south side, north of Negro River and west to the Tacuarembó River.