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Madagascar vs Uruguay: tax rates compared

Uruguay's income tax rate is 11pp higher than Madagascar's (36% vs 25%). The 200-country average is 28%: Madagascar sits below it, Uruguay sits above it. Madagascar's figure is dated 2026-01-01 and Uruguay's 2025-12-31, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income25%36%Corporate20%25%VAT20%22%Wealth Tax0%0.1%
four shared taxes, side by side
Tax MG UYDifference
Income Tax25%36%UY +11 pplargest gap
Corporate Tax20%25%UY +5 pp
VAT20%22%UY +2 pp
Wealth Tax0%0.1%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Madagascar25%Source: Ministère de l'Économie et des Finances (Madagascar) — Loi n° 2025-021 portant Loi de Finances pour 2026, Article 01.03.16 · as of 2026-01-01
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference−11 ppUruguay higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Madagascar20%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 ppUruguay higher

Uruguay's corporate tax rate is 5pp higher than Madagascar's (25% vs 20%). The 201-country average is 22.6%: Madagascar sits below it, Uruguay sits above it.

VAT

VAT, side by side
CountryRateSource
Madagascar20%Source: PWC Worldwide Tax Summaries — Madagascar (Corporate, Other taxes) · as of 2025-11-18
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−2 ppUruguay higher

Uruguay's VAT rate is 2pp higher than Madagascar's (22% vs 20%). The 181-country average is 15%: both sit above it. Madagascar's figure is dated 2025-11-18 and Uruguay's 2024-06-18, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Madagascar0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-18
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's wealth tax rate is 0.1pp higher than Madagascar's (0.1% vs 0%). The 193-country average is 0.1%: Madagascar sits below it, Uruguay matches the world average.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.