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Serbia vs Uruguay: tax rates compared

Between the two, Uruguay's income tax rate (36%) tops Serbia's (10%) by 26pp. The 200-country average is 28%: Serbia sits below it, Uruguay sits above it. Serbia's figure is dated 2026-02-25 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

0102030405060Income10%36%Corporate15%25%VAT20%22%Capital Gains12%15%Wealth Tax0%0.1%
five shared taxes, side by side
Tax RS UYDifference
Income Tax10%36%UY +26 pplargest gap
Corporate Tax15%25%UY +10 pp
VAT20%22%UY +2 pp
Capital Gains Tax15%12%RS +3 pp
Wealth Tax0%0.1%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Serbia10%Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Difference−26 ppUruguay higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Serbia15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uruguay25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppUruguay higher

Between the two, Uruguay's corporate tax rate (25%) tops Serbia's (15%) by 10pp. The 201-country average is 22.6%: Serbia sits below it, Uruguay sits above it.

VAT

VAT, side by side
CountryRateSource
Serbia20%Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Difference−2 ppUruguay higher

Between the two, Uruguay's VAT rate (22%) tops Serbia's (20%) by 2pp. The 181-country average is 15%: both sit above it. Serbia's figure is dated 2026-02-25 and Uruguay's 2024-06-18, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Serbia15%Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Difference+3 ppSerbia higher

Between the two, Serbia's capital gains tax rate (15%) tops Uruguay's (12%) by 3pp. The 175-country average is 10.3%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Serbia0%Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25
Uruguay0.1%Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01
Difference−0.1 ppUruguay higher

Between the two, Uruguay's wealth tax rate (0.1%) tops Serbia's (0%) by 0.1pp. The 193-country average is 0.1%: Serbia sits below it, Uruguay matches the world average. Serbia's figure is dated 2026-02-25 and Uruguay's 2025-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.