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Antigua and Barbuda vs Uruguay: tax rates compared

Uruguay has an income tax rate of 36%, 36pp above Antigua and Barbuda's 0%. The 200-country average is 28%: Antigua and Barbuda sits below it, Uruguay sits above it. Antigua and Barbuda's figure is dated 2026-07-20 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

0102030405060Income0%36%Corporate25%VAT17%22%Capital Gains0%12%
four shared taxes, side by side
Tax AG UYDifference
Income Tax0%36%UY +36 pplargest gap
Corporate Tax25%25%match
VAT17%22%UY +5 pp
Capital Gains Tax0%12%UY +12 pp

Income Tax

Income Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference−36 ppUruguay higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Antigua and Barbuda25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uruguay25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

Antigua and Barbuda and Uruguay share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Antigua and Barbuda17%Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−5 ppUruguay higher

Uruguay has a VAT rate of 22%, 5pp above Antigua and Barbuda's 17%. The 181-country average is 15%: both sit above it. Antigua and Barbuda's figure is dated 2026-01-01 and Uruguay's 2024-06-18, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Difference−12 ppUruguay higher

Uruguay has a capital gains tax rate of 12%, 12pp above Antigua and Barbuda's 0%. The 175-country average is 10.3%: Antigua and Barbuda sits below it, Uruguay sits above it.

Not covered for both countries yet: Crypto Tax, Wealth Tax.