FR · EuropeUY · Americas
France vs Uruguay: tax rates compared
Between the two, France's income tax rate (55.4%) tops Uruguay's (36%) by 19.4pp. 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 | FR | UY | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 36% | FR +19.4 pplargest gap |
| Corporate Tax | 36.1% | 25% | FR +11.1 pp |
| VAT | 20% | 22% | UY +2 pp |
| Capital Gains Tax | 31.4% | 12% | FR +19.4 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +19.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +11.1 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Uruguay's (25%) by 11.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −2 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops France's (20%) by 2pp. The 181-country average is 15%: both sit above it. France's figure is dated 2026-04-24 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +19.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Uruguay's (12%) by 19.4pp. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 France's (0%) by 0.1pp. The 193-country average is 0.1%: France sits below it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.