BR · AmericasUY · Americas
Brazil vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Brazil's (27.5%) by 8.5pp. The 200-country average is 28%: Brazil sits below it, Uruguay sits above it.
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 | BR | UY | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 36% | UY +8.5 pp |
| Corporate Tax | 34% | 25% | BR +9 pplargest gap |
| Capital Gains Tax | 15% | 12% | BR +3 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −8.5 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | +9 pp | Brazil higher |
Between the two, Brazil's corporate tax rate (34%) tops Uruguay's (25%) by 9pp. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +3 pp | Brazil higher |
Between the two, Brazil's capital gains tax rate (15%) tops Uruguay's (12%) by 3pp. The 175-country average is 10.3%: both sit above it. Brazil's figure is dated 2025-05-02 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | −0.1 pp | Uruguay higher |
Between the two, Uruguay's wealth tax rate (0.1%) tops Brazil's (0%) by 0.1pp. The 193-country average is 0.1%: Brazil sits below it, Uruguay matches the world average.
Not covered for both countries yet: VAT, Crypto Tax.