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Seychelles vs Uruguay: tax rates compared
Uruguay's income tax rate is 6pp higher than Seychelles's (36% vs 30%). The 200-country average is 28%: both sit above it. Seychelles's figure is dated 2018-06-01 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 | SC | UY | Difference |
|---|---|---|---|
| Income Tax | 30% | 36% | UY +6 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 22% | UY +7 pp |
| Capital Gains Tax | 0% | 12% | UY +12 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| 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 |
|---|---|---|
| Seychelles | 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 |
Seychelles's corporate tax rate is identical to Uruguay's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −7 pp | Uruguay higher |
Uruguay's VAT rate is 7pp higher than Seychelles's (22% vs 15%). The 181-country average is 15%: Seychelles matches the world average, Uruguay sits above it. Seychelles's figure is dated 2010-01-01 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −12 pp | Uruguay higher |
Uruguay's capital gains tax rate is 12pp higher than Seychelles's (12% vs 0%). The 175-country average is 10.3%: Seychelles sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Seychelles | 0% | Source: Seychelles Revenue Commission · 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's wealth tax rate is 0.1pp higher than Seychelles's (0.1% vs 0%). The 193-country average is 0.1%: Seychelles sits below it, Uruguay matches the world average. Seychelles'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.