CG · AfricaUY · Americas
Republic of the Congo vs Uruguay: tax rates compared
Between the two, Republic of the Congo's income tax rate (40%) tops Uruguay's (36%) by 4pp. 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 | CG | UY | Difference |
|---|---|---|---|
| Income Tax | 40% | 36% | CG +4 pp |
| Corporate Tax | 28% | 25% | CG +3 pp |
| VAT | 18.9% | 22% | UY +3.1 pp |
| Capital Gains Tax | 40% | 12% | CG +28 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +4 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 28% | 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 | +3 pp | Republic of the Congo higher |
Between the two, Republic of the Congo's corporate tax rate (28%) tops Uruguay's (25%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −3.1 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Republic of the Congo's (18.9%) by 3.1pp. The 181-country average is 15%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +28 pp | Republic of the Congo higher |
Between the two, Republic of the Congo's capital gains tax rate (40%) tops Uruguay's (12%) by 28pp. The 175-country average is 10.3%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| 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 Republic of the Congo's (0%) by 0.1pp. The 193-country average is 0.1%: Republic of the Congo sits below it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.