CR · AmericasUY · Americas
Costa Rica vs Uruguay: tax rates compared
Uruguay has an income tax rate of 36%, 11pp above Costa Rica's 25%. The 200-country average is 28%: Costa Rica sits below it, Uruguay sits 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 | CR | UY | Difference |
|---|---|---|---|
| Income Tax | 25% | 36% | UY +11 pplargest gap |
| Corporate Tax | 30% | 25% | CR +5 pp |
| VAT | 13% | 22% | UY +9 pp |
| Capital Gains Tax | 15% | 12% | CR +3 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | 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 | −11 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 30% | 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 | +5 pp | Costa Rica higher |
Costa Rica has a corporate tax rate of 30%, 5pp above Uruguay's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −9 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 9pp above Costa Rica's 13%. The 181-country average is 15%: Costa Rica sits below it, Uruguay sits above it. Costa Rica's figure is dated 2026-06-30 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +3 pp | Costa Rica higher |
Costa Rica 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 |
|---|---|---|
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| 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 has a wealth tax rate of 0.1%, 0.1pp above Costa Rica's 0%. The 193-country average is 0.1%: Costa Rica sits below it, Uruguay matches the world average. Costa Rica's figure is dated 2026-06-30 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.