DE · EuropeUY · Americas
Germany vs Uruguay: tax rates compared
Germany's income tax rate is 11.5pp higher than Uruguay's (47.5% 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 | DE | UY | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 36% | DE +11.5 pp |
| Corporate Tax | 30.1% | 25% | DE +5.1 pp |
| VAT | 19% | 22% | UY +3 pp |
| Capital Gains Tax | 25% | 12% | DE +13 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +11.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +5.1 pp | Germany higher |
Germany's corporate tax rate is 5.1pp higher than Uruguay's (30.1% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| 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 Germany's (22% vs 19%). The 181-country average is 15%: both sit above it. Germany'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 |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, 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 | +13 pp | Germany higher |
Germany's capital gains tax rate is 13pp higher than Uruguay's (25% vs 12%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · 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's wealth tax rate is 0.1pp higher than Germany's (0.1% vs 0%). The 193-country average is 0.1%: Germany sits below it, Uruguay matches the world average. Germany'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.