AR · AmericasUY · Americas
Argentina vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Argentina's (35%) by 1pp. The 200-country average is 28%: both sit above it. Argentina's figure is dated 2026-06-16 and Uruguay's 2025-12-31, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AR | UY | Difference |
|---|---|---|---|
| Income Tax | 35% | 36% | UY +1 pp |
| Corporate Tax | 35% | 25% | AR +10 pp |
| VAT | 21% | 22% | UY +1 pp |
| Capital Gains Tax | 0% | 12% | UY +12 pplargest gap |
| Wealth Tax | 1% | 0.1% | AR +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Argentina | 35% | Source: PWC Worldwide Tax Summaries — Argentina (Individual, Taxes on personal income) · as of 2026-06-16 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −1 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Argentina | 35% | 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 | +10 pp | Argentina higher |
Between the two, Argentina's corporate tax rate (35%) tops Uruguay's (25%) by 10pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Argentina | 21% | Source: PWC Worldwide Tax Summaries — Argentina (Corporate, Other taxes) · as of 2026-06-16 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −1 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Argentina's (21%) by 1pp. The 181-country average is 15%: both sit above it. Argentina's figure is dated 2026-06-16 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Argentina | 0% | Source: PWC Worldwide Tax Summaries — Argentina (Individual, Income determination) · as of 2026-06-16 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −12 pp | Uruguay higher |
Between the two, Uruguay's capital gains tax rate (12%) tops Argentina's (0%) by 12pp. The 175-country average is 10.3%: Argentina sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Argentina | 1% | Source: AFIP/ARCA — Impuesto sobre los Bienes Personales, alícuotas · as of 2025-01-01 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | +0.9 pp | Argentina higher |
Between the two, Argentina's wealth tax rate (1%) tops Uruguay's (0.1%) by 0.9pp. The 193-country average is 0.1%: Argentina sits above it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.