Salto del Penitente, Waterfall and tourist site in Villa Serrana, Uruguay.

Salto del Penitente is a waterfall on the Penitente stream in Lavalleja Department, where the water drops about 60 metres over a rocky ledge, the highest waterfall in Uruguay. The surrounding landscape consists of ravines, rocky outcrops and hill grasslands. The park covers about 45 hectares and has trails, a parador on a rocky outcrop near the falls, and camping and lodging shelters.

The waterfall became central to Villa Serrana's development when the area was established as a mountain resort destination in the mid-20th century. The location has remained important to the region's identity and appeal ever since.

The name Salto del Penitente has no certain origin; the most widespread tradition refers to a penitent who lived in or passed through the area, while other versions link it to old episodes near the cascade. These explanations form part of the region's oral heritage and have shaped the identity of Lavalleja's best-known natural attraction.

The park covers about 45 hectares and has two entrances off Route 8: at kilometre 125 a roughly 16 km gravel road leads in, while at kilometre 134 a paved road of about 9 km reaches the entrance. From the car parks it is about a 20-minute walk to the base of the falls; a steep path climbs to an upper viewpoint.

The park began with about four hectares donated by Francisco Ferber to the Lavalleja departmental government to protect the surroundings and open them to the public; the protected area was later enlarged to roughly 45 hectares. The parador stands on a rocky outcrop beside the falls.