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India vs Uruguay: tax rates compared

Uruguay has an income tax rate of 36%, 6pp above India's 30%. The 200-country average is 28%: both sit above it. India's figure is dated 2026-05-12 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

0102030405060Income30%36%Corporate25%30%VAT18%22%Capital Gains12%12.5%Wealth Tax0%0.1%
five shared taxes, side by side
Tax IN UYDifference
Income Tax30%36%UY +6 pplargest gap
Corporate Tax30%25%IN +5 pp
VAT18%22%UY +4 pp
Capital Gains Tax12.5%12%IN +0.5 pp
Wealth Tax0%0.1%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
India30%Source: PWC Worldwide Tax Summaries — India (Individual, Taxes on personal income) · as of 2026-05-12
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference−6 ppUruguay higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
India30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uruguay25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppIndia higher

India has a corporate tax rate of 30%, 5pp above Uruguay's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
India18%Source: PWC Worldwide Tax Summaries — India (Corporate, Other taxes) · as of 2026-05-11
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−4 ppUruguay higher

Uruguay has a VAT rate of 22%, 4pp above India's 18%. The 181-country average is 15%: both sit above it. India's figure is dated 2026-05-11 and Uruguay's 2024-06-18, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
India12.5%Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2024-07-23
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Difference+0.5 ppIndia higher

India has a capital gains tax rate of 12.5%, 0.5pp above Uruguay's 12%. The 175-country average is 10.3%: both sit above it. India's figure is dated 2024-07-23 and Uruguay's 2026-03-09, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
India0%Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2026-05-12
Uruguay0.1%Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01
Difference−0.1 ppUruguay higher

Uruguay has a wealth tax rate of 0.1%, 0.1pp above India's 0%. The 193-country average is 0.1%: India sits below it, Uruguay matches the world average. India's figure is dated 2026-05-12 and Uruguay's 2025-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.