NP · AsiaUY · Americas
Nepal vs Uruguay: tax rates compared
Uruguay has an income tax rate of 36%, 6pp above Nepal's 30%. The 200-country average is 28%: both sit above it. Nepal's figure is dated 2026-01-02 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 | NP | UY | Difference |
|---|---|---|---|
| Income Tax | 30% | 36% | UY +6 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 22% | UY +9 pplargest gap |
| Capital Gains Tax | 5% | 12% | UY +7 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −6 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 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 |
Nepal and Uruguay share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −9 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 9pp above Nepal's 13%. The 181-country average is 15%: Nepal sits below it, Uruguay sits above it. Nepal's figure is dated 2005-01-01 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −7 pp | Uruguay higher |
Uruguay has a capital gains tax rate of 12%, 7pp above Nepal's 5%. The 175-country average is 10.3%: Nepal sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · 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 Nepal's 0%. The 193-country average is 0.1%: Nepal sits below it, Uruguay matches the world average. Nepal'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: Crypto Tax.