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Luxembourg vs Uruguay: tax rates compared
Luxembourg has an income tax rate of 45.8%, 9.8pp 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
| Tax | LU | UY | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 36% | LU +9.8 pp |
| Corporate Tax | 23.9% | 25% | UY +1.1 pp |
| VAT | 17% | 22% | UY +5 pp |
| Capital Gains Tax | 0% | 12% | UY +12 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | 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 | +9.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | −1.1 pp | Uruguay higher |
Uruguay has a corporate tax rate of 25%, 1.1pp above Luxembourg's 23.9%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −5 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 5pp above Luxembourg's 17%. The 181-country average is 15%: both sit above it. Luxembourg'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
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −12 pp | Uruguay higher |
Uruguay has a capital gains tax rate of 12%, 12pp above Luxembourg's 0%. The 175-country average is 10.3%: Luxembourg sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
Uruguay has a wealth tax rate of 0.1%, 0.1pp above Luxembourg's 0%. The 193-country average is 0.1%: Luxembourg sits below it, Uruguay matches the world average. Luxembourg'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.