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Colombia vs Uruguay: tax rates compared
Colombia has an income tax rate of 39%, 3pp 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
| Tax | CO | UY | Difference |
|---|---|---|---|
| Income Tax | 39% | 36% | CO +3 pp |
| Corporate Tax | 35% | 25% | CO +10 pplargest gap |
| VAT | 19% | 22% | UY +3 pp |
| Capital Gains Tax | 15% | 12% | CO +3 pp |
| Wealth Tax | 1.5% | 0.1% | CO +1.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 39% | 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 | +3 pp | Colombia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 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 | Colombia higher |
Colombia has a corporate tax rate of 35%, 10pp above Uruguay's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Colombia | 19% | Source: PWC Worldwide Tax Summaries — Colombia (Corporate, Other taxes) · as of 2026-01-23 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −3 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 3pp above Colombia's 19%. The 181-country average is 15%: both sit above it. Colombia's figure is dated 2026-01-23 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 15% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +3 pp | Colombia higher |
Colombia has a capital gains tax rate of 15%, 3pp above Uruguay's 12%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 1.5% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | +1.4 pp | Colombia higher |
Colombia has a wealth tax rate of 1.5%, 1.4pp above Uruguay's 0.1%. The 193-country average is 0.1%: Colombia sits above it, Uruguay matches the world average. Colombia's figure is dated 2026-01-23 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.