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Japan vs Uruguay: tax rates compared

Japan has an income tax rate of 55.9%, 19.9pp above Uruguay's 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

0102030405060Income36%55.9%Corporate25%29.7%VAT10%22%Capital Gains12%20.3%Wealth Tax0%0.1%
five shared taxes, side by side
Tax JP UYDifference
Income Tax55.9%36%JP +19.9 pplargest gap
Corporate Tax29.7%25%JP +4.7 pp
VAT10%22%UY +12 pp
Capital Gains Tax20.3%12%JP +8.3 pp
Wealth Tax0%0.1%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Japan55.9%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference+19.9 ppJapan higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Japan29.7%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+4.7 ppJapan higher

Japan has a corporate tax rate of 29.7%, 4.7pp above Uruguay's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Japan10%Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−12 ppUruguay higher

Uruguay has a VAT rate of 22%, 12pp above Japan's 10%. The 181-country average is 15%: Japan sits below it, Uruguay sits above it. Japan's figure is dated 2026-01-13 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
Japan20.3%Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Difference+8.3 ppJapan higher

Japan has a capital gains tax rate of 20.3%, 8.3pp above Uruguay's 12%. The 175-country average is 10.3%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Japan0%Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13
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 Japan's 0%. The 193-country average is 0.1%: Japan sits below it, Uruguay matches the world average. Japan's figure is dated 2026-01-13 and Uruguay's 2025-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.