Tax comparison · verified November 2026
Uruguay tax vs every other country
🇺🇾 Uruguay against all 52 other jurisdictions Tax Atlas tracks, on the six figures that decide most moves: top income tax, capital gains, dividends, corporate tax, VAT and how foreign income is taxed. Sorted by top income tax, lowest first.
- Top income tax: 36% · 39 of 52 jurisdictions are lower
- Corporate tax: 25% · 35 of 52 are lower
- VAT / sales tax: 22% · 46 of 52 are lower
- Foreign income: Territorial · shared by 9 others
The table
Uruguay compared with 52 jurisdictions
| Country | Top income tax | Capital gains | Dividends | Corporate | VAT | Foreign income | Side by side |
|---|---|---|---|---|---|---|---|
| Anguilla | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Antigua & Barbuda | 0% | 0% | 0% | 25% | 17% | Exempt | – |
| Bahamas | 0% | 0% | 0% | 0% | 12% | Exempt | – |
| Bahrain | 0% | 0% | 0% | 0% | 10% | Exempt | – |
| Bermuda | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| British Virgin Islands | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Brunei | 0% | 0% | 0% | 18.5% | 0% | Exempt | – |
| Cayman Islands | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Kuwait | 0% | 0% | 0% | 0% | 0% | Exempt | – |
| Monaco | 0% | 0% | 0% | 25% | 20% | Exempt | – |
| Oman | 0 (5% from 2028) | 0% | 0% | 15% | 5% | Exempt | – |
| Qatar | 0% | 0% | 0% | 10% | 5% | Exempt | – |
| Saint Kitts & Nevis | 0% | 0% | 0% | 33% | 17% | Exempt | – |
| Turks and Caicos | 0% | 0% | 0% | 0% | 12% | Exempt | – |
| United Arab Emirates | 0% | 0% | 0% | 9% | 5% | Exempt | – |
| Vanuatu | 0% | 0% | 0% | 0% | 15% | Exempt | – |
| Andorra | 10% | 10% | Andorran dividends exempt / foreign 10% | 10% | 4.5% | Worldwide | – |
| Bulgaria | 10% | 10% | 5% | 10% | 20% | Worldwide | – |
| Paraguay | 10% | 10% | 5% | 10% | 10% | Territorial | Uruguay vs Paraguay |
| Hungary | 15% | 15% | 15% | 9% | 27% | Worldwide | – |
| Hong Kong | 17% | 0% | 0% | 16.5% | 0% | Territorial | – |
| Georgia | 20% | 0% | 5% | 15% | 18% | Territorial | – |
| Guernsey | 20% | 0% | 0% | 0% | 0% | Worldwide | – |
| Jersey | 20% | 0% | 0% | 0% | 0% | Worldwide | – |
| Mauritius | 20% | 0% | 0% | 15% | 15% | Worldwide | – |
| Isle of Man | 21% | 0% | 0% | 0% | 20% | Worldwide | – |
| Estonia | 22% | 22% | 0% | 22% | 24% | Worldwide | – |
| Singapore | 24% | 0% | 0% | 17% | 9% | Territorial | – |
| Costa Rica | 25% | 0-15% | 0-15% | 30% | 13% | Territorial | Uruguay vs Costa Rica |
| Dominican Republic | 25% | 27% | 10% final | 27% | 18% | Territorial | – |
| Gibraltar | 25% | 0% | 0% | 12.5% | 0% | Worldwide | – |
| Panama | 25% | 10% | 10% | 25% | 7% | Territorial | Uruguay vs Panama |
| Malaysia | 30% | 0% | 0% | 24% | 8% | Territorial | – |
| Cyprus | 35% | 20% | 0-5% | 15% | 19% | Worldwide | – |
| Indonesia | 35% | Varies (final taxes) | 10% final / exempt if reinvested | 22% | 12% | Worldwide | – |
| Malta | 35% | 0% | 0-35% | 35% | 18% | Worldwide | – |
| Mexico | 35% | 35% | 10% | 30% | 16% | Worldwide | – |
| Philippines | 35% | 0-15% | 10% | 25% | 12% | Territorial | – |
| Thailand | 35% | 0% | 10% | 20% | 7% | Remittance-based | – |
| Switzerland | 11.5-36% | 0% | 0-35% | 11.9-20.5% | 8.1% | Worldwide | – |
| UruguayThis page | 36% | 0-12% | 12% | 25% | 22% | Territorial | – |
| United States | 37% | 0-20% | 0-20% | 21% | 0% | Worldwide | Uruguay vs United States |
| Ireland | 40% | 33% | 0-33% | 12.5% | 23% | Worldwide | – |
| Italy | 43% | 26% | 26% | 27.8% | 22% | Worldwide | – |
| Greece | 44% | 15% | 5% | 22% | 24% | Worldwide | – |
| Australia | 45% | 0-45% | 0-45% | 30% | 10% | Worldwide | – |
| France | 45% | 0-34.5% | 12.8-34.5% | 25% | 20% | Worldwide | – |
| Germany | 45% | 0-26.375% | 26.375% | 30.06% | 19% | Worldwide | – |
| United Kingdom | 45% | 18-24% | 10.75-39.35% | 25% | 20% | Worldwide | – |
| Portugal | 48% | 28% | 28% | 19% | 23% | Worldwide | – |
| Netherlands | 49.5% | 31% | 24.5-31% | 25.8% | 21% | Worldwide | – |
| Spain | 47-54% | 19-30% | 19-30% | 25% | 21% | Worldwide | – |
| Canada | 33-54.8% | 0-27% | 0-47.74% | 26.2-31% | 5% | Worldwide | – |
Figures come from each country profile in the Tax Atlas dataset, which cites PwC Worldwide Tax Summaries, tax authorities and the OECD. Ranges are compared by their upper bound. Headline rates leave out reliefs, newcomer regimes and treaty relief, so open each country page for the detail. Not tax advice: verify with a qualified adviser.
Head to head
Detailed Uruguay comparisons
Uruguay tax guide Compare any two countries 2026 tax cheat sheet Filtered country lists
Questions
Frequently asked
How does Uruguay's income tax compare with other countries?+
Uruguay's top personal income tax rate is 36%. 39 of the other 52 jurisdictions Tax Atlas tracks have a lower top rate.
Is Uruguay's corporate tax low by international standards?+
Uruguay's headline corporate rate is 25%. 35 of the other 52 jurisdictions have a lower headline rate. Effective rates depend on reliefs, free zones and the OECD global minimum tax for large groups.
Which countries tax foreign income the same way as Uruguay?+
Uruguay taxes foreign income on a territorial basis. 9 other jurisdictions use the same basis, including Panama, Hong Kong, Singapore, Malaysia, Costa Rica.
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