CL · AmericasUY · Americas
Chile vs Uruguay: tax rates compared
Chile's income tax rate is 4pp higher than Uruguay's (40% vs 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
| Tax | CL | UY | Difference |
|---|---|---|---|
| Income Tax | 40% | 36% | CL +4 pplargest gap |
| Corporate Tax | 27% | 25% | CL +2 pp |
| VAT | 19% | 22% | UY +3 pp |
| Capital Gains Tax | 10% | 12% | UY +2 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +4 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +2 pp | Chile higher |
Chile's corporate tax rate is 2pp higher than Uruguay's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −3 pp | Uruguay higher |
Uruguay's VAT rate is 3pp higher than Chile's (22% vs 19%). The 181-country average is 15%: both sit above it. Chile's figure is dated 2025-12-19 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −2 pp | Uruguay higher |
Uruguay's capital gains tax rate is 2pp higher than Chile's (12% vs 10%). The 175-country average is 10.3%: Chile sits below it, Uruguay sits above it. Chile's figure is dated 2022-02-04 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 |
Uruguay's wealth tax rate is 0.1pp higher than Chile's (0.1% vs 0%). The 193-country average is 0.1%: Chile sits below it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.