PT · EuropeUY · Americas
Portugal vs Uruguay: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Uruguay's (36%) by 17pp. 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 | PT | UY | Difference |
|---|---|---|---|
| Income Tax | 53% | 36% | PT +17 pplargest gap |
| Corporate Tax | 30.5% | 25% | PT +5.5 pp |
| VAT | 23% | 22% | PT +1 pp |
| Capital Gains Tax | 28% | 12% | PT +16 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | 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 | +17 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 30.5% | 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 | +5.5 pp | Portugal higher |
Between the two, Portugal's corporate tax rate (30.5%) tops Uruguay's (25%) by 5.5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | +1 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops Uruguay's (22%) by 1pp. The 181-country average is 15%: both sit above it. Portugal's figure is dated 2026-07-24 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +16 pp | Portugal higher |
Between the two, Portugal's capital gains tax rate (28%) tops Uruguay's (12%) by 16pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| 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 |
Between the two, Uruguay's wealth tax rate (0.1%) tops Portugal's (0%) by 0.1pp. The 193-country average is 0.1%: Portugal sits below it, Uruguay matches the world average. Portugal's figure is dated 2026-01-05 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.