SM · EuropeUY · Americas
San Marino vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops San Marino's (35%) by 1pp. The 200-country average is 28%: both sit above it.
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 | SM | UY | Difference |
|---|---|---|---|
| Income Tax | 35% | 36% | UY +1 pp |
| Corporate Tax | 17% | 25% | UY +8 pplargest gap |
| Capital Gains Tax | 10% | 12% | UY +2 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −1 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | 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 | −8 pp | Uruguay higher |
Between the two, Uruguay's corporate tax rate (25%) tops San Marino's (17%) by 8pp. The 201-country average is 22.6%: San Marino sits below it, Uruguay sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 10% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi (consolidated text, updated to 22 December 2025) · as of 2026-01-01 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −2 pp | Uruguay higher |
Between the two, Uruguay's capital gains tax rate (12%) tops San Marino's (10%) by 2pp. The 175-country average is 10.3%: San Marino sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · 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 |
Between the two, Uruguay's wealth tax rate (0.1%) tops San Marino's (0%) by 0.1pp. The 193-country average is 0.1%: San Marino sits below it, Uruguay matches the world average. San Marino'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: VAT, Crypto Tax.