NR · OceaniaUY · Americas
Nauru vs Uruguay: tax rates compared
Uruguay has an income tax rate of 36%, 16pp above Nauru's 20%. The 200-country average is 28%: Nauru sits below it, Uruguay sits above it. Nauru's figure is dated 2023-07-01 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
| Tax | NR | UY | Difference |
|---|---|---|---|
| Income Tax | 20% | 36% | UY +16 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 0% | 22% | UY +22 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −16 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | 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 | 0 pp | displayed rates match |
Nauru and Uruguay share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −22 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 22pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, Uruguay sits above it. Nauru's figure is dated 2026-07-19 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| 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 Nauru's 0%. The 193-country average is 0.1%: Nauru sits below it, Uruguay matches the world average. Nauru's figure is dated 2026-07-18 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.