AD · EuropeUY · Americas
Andorra vs Uruguay: tax rates compared
Uruguay's income tax rate is 26pp higher than Andorra's (36% vs 10%). The 200-country average is 28%: Andorra sits below it, Uruguay sits above it. Andorra's figure is dated 2023-01-19 and Uruguay's 2025-12-31, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | UY | Difference |
|---|---|---|---|
| Income Tax | 10% | 36% | UY +26 pplargest gap |
| Corporate Tax | 10% | 25% | UY +15 pp |
| VAT | 4.5% | 22% | UY +17.5 pp |
| Capital Gains Tax | 0% | 12% | UY +12 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −26 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Uruguay higher |
Uruguay's corporate tax rate is 15pp higher than Andorra's (25% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Uruguay sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −17.5 pp | Uruguay higher |
Uruguay's VAT rate is 17.5pp higher than Andorra's (22% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Uruguay sits above it. Andorra's figure is dated 2014-07-30 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −12 pp | Uruguay higher |
Uruguay's capital gains tax rate is 12pp higher than Andorra's (12% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Uruguay sits above it. Andorra's figure is dated 2023-01-19 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.