IE · EuropeUY · Americas
Ireland vs Uruguay: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Uruguay's (36%) by 12pp. 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 | IE | UY | Difference |
|---|---|---|---|
| Income Tax | 48% | 36% | IE +12 pp |
| Corporate Tax | 12.5% | 25% | UY +12.5 pp |
| VAT | 23% | 22% | IE +1 pp |
| Capital Gains Tax | 33% | 12% | IE +21 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +12 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −12.5 pp | Uruguay higher |
Between the two, Uruguay's corporate tax rate (25%) tops Ireland's (12.5%) by 12.5pp. The 201-country average is 22.6%: Ireland sits below it, Uruguay sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | +1 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Uruguay's (22%) by 1pp. The 181-country average is 15%: both sit above it. Ireland's figure is dated 2026-03-06 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +21 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Uruguay's (12%) by 21pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 Ireland's (0%) by 0.1pp. The 193-country average is 0.1%: Ireland sits below it, Uruguay matches the world average. Ireland's figure is dated 2026-03-06 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.