ME · EuropeUY · Americas
Montenegro vs Uruguay: tax rates compared
Uruguay's income tax rate is 21pp higher than Montenegro's (36% vs 15%). The 200-country average is 28%: Montenegro sits below it, Uruguay sits above it. Montenegro's figure is dated 2026-03-27 and Uruguay's 2025-12-31, so the two rates come from different data vintages.
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 | ME | UY | Difference |
|---|---|---|---|
| Income Tax | 15% | 36% | UY +21 pplargest gap |
| Corporate Tax | 15% | 25% | UY +10 pp |
| VAT | 21% | 22% | UY +1 pp |
| Capital Gains Tax | 15% | 12% | ME +3 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PWC Worldwide Tax Summaries — Montenegro (Individual, Taxes on personal income) · as of 2026-03-27 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −21 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | 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 | −10 pp | Uruguay higher |
Uruguay's corporate tax rate is 10pp higher than Montenegro's (25% vs 15%). The 201-country average is 22.6%: Montenegro sits below it, Uruguay sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Montenegro | 21% | Source: PWC Worldwide Tax Summaries — Montenegro (Corporate, Other taxes) · as of 2026-03-27 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −1 pp | Uruguay higher |
Uruguay's VAT rate is 1pp higher than Montenegro's (22% vs 21%). The 181-country average is 15%: both sit above it. Montenegro's figure is dated 2026-03-27 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 15% | Source: PwC Worldwide Tax Summaries — Montenegro (Individual, Income determination) · as of 2026-03-27 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +3 pp | Montenegro higher |
Montenegro's capital gains tax rate is 3pp higher than Uruguay's (15% vs 12%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Montenegro | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-27 |
| 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's wealth tax rate is 0.1pp higher than Montenegro's (0.1% vs 0%). The 193-country average is 0.1%: Montenegro sits below it, Uruguay matches the world average. Montenegro's figure is dated 2026-03-27 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.