IT · EuropeUY · Americas
Italy vs Uruguay: tax rates compared
Between the two, Italy's income tax rate (47.2%) tops Uruguay's (36%) by 11.2pp. 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 | IT | UY | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 36% | IT +11.2 pp |
| Corporate Tax | 27.8% | 25% | IT +2.8 pp |
| VAT | 22% | 22% | match |
| Capital Gains Tax | 26% | 12% | IT +14 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +11.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +2.8 pp | Italy higher |
Between the two, Italy's corporate tax rate (27.8%) tops Uruguay's (25%) by 2.8pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Italy and Uruguay both post a VAT rate of 22%. The 181-country average is 15%: both sit above it. Italy's figure is dated 2026-07-13 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +14 pp | Italy higher |
Between the two, Italy's capital gains tax rate (26%) tops Uruguay's (12%) by 14pp. The 175-country average is 10.3%: both sit above it. Italy's figure is dated 2019-01-01 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 Italy's (0%) by 0.1pp. The 193-country average is 0.1%: Italy sits below it, Uruguay matches the world average. Italy's figure is dated 2024-01-01 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.