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Canada vs Uruguay: tax rates compared

Canada has an income tax rate of 53.5%, 17.5pp above Uruguay's 36%. The 200-country average is 28%: both sit above it.

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

0102030405060Income36%53.5%Corporate25%26%VAT5%22%Capital Gains12%27.4%Wealth Tax0%0.1%
five shared taxes, side by side
Tax CA UYDifference
Income Tax53.5%36%CA +17.5 pplargest gap
Corporate Tax26%25%CA +1 pp
VAT5%22%UY +17 pp
Capital Gains Tax27.4%12%CA +15.4 pp
Wealth Tax0%0.1%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Canada53.5%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference+17.5 ppCanada higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Canada26%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
Difference+1 ppCanada higher

Canada has a corporate tax rate of 26%, 1pp above Uruguay's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Canada5%Source: PWC Worldwide Tax Summaries — Canada (Corporate, Other taxes) · as of 2026-06-12
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−17 ppUruguay higher

Uruguay has a VAT rate of 22%, 17pp above Canada's 5%. The 181-country average is 15%: Canada sits below it, Uruguay sits above it. Canada's figure is dated 2026-06-12 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
Canada27.4%Source: PWC Worldwide Tax Summaries — Canada (Individual, Taxes on personal income) · as of 2026-06-12
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Difference+15.4 ppCanada higher

Canada has a capital gains tax rate of 27.4%, 15.4pp above Uruguay's 12%. The 175-country average is 10.3%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Canada0%Source: PWC Worldwide Tax Summaries — Canada (Individual, Other taxes) · as of 2026-06-12
Uruguay0.1%Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01
Difference−0.1 ppUruguay higher

Uruguay has a wealth tax rate of 0.1%, 0.1pp above Canada's 0%. The 193-country average is 0.1%: Canada sits below it, Uruguay matches the world average. Canada's figure is dated 2026-06-12 and Uruguay's 2025-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.