GT · AmericasUY · Americas
Guatemala vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Guatemala's (7%) by 29pp. The 200-country average is 28%: Guatemala sits below it, Uruguay sits above it. Guatemala's figure is dated 2026-06-09 and Uruguay's 2025-12-31, so the two rates come from different data vintages.
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 | GT | UY | Difference |
|---|---|---|---|
| Income Tax | 7% | 36% | UY +29 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 12% | 22% | UY +10 pp |
| Capital Gains Tax | 10% | 12% | UY +2 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −29 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Guatemala and Uruguay both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −10 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Guatemala's (12%) by 10pp. The 181-country average is 15%: Guatemala sits below it, Uruguay sits above it. Guatemala's figure is dated 2026-06-09 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −2 pp | Uruguay higher |
Between the two, Uruguay's capital gains tax rate (12%) tops Guatemala's (10%) by 2pp. The 175-country average is 10.3%: Guatemala sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| 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 Guatemala's (0%) by 0.1pp. The 193-country average is 0.1%: Guatemala sits below it, Uruguay matches the world average. Guatemala's figure is dated 2026-06-09 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.