ZA · AfricaUY · Americas
South Africa vs Uruguay: tax rates compared
South Africa's income tax rate is 9pp higher than Uruguay's (45% vs 36%). The 200-country average is 28%: both sit above it. South Africa's figure is dated 2026-03-01 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 | ZA | UY | Difference |
|---|---|---|---|
| Income Tax | 45% | 36% | ZA +9 pplargest gap |
| Corporate Tax | 27% | 25% | ZA +2 pp |
| VAT | 15% | 22% | UY +7 pp |
| Capital Gains Tax | 18% | 12% | ZA +6 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +9 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 27% | 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 | +2 pp | South Africa higher |
South Africa's corporate tax rate is 2pp higher than Uruguay's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| 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 South Africa's (22% vs 15%). The 181-country average is 15%: South Africa matches the world average, Uruguay sits above it. South Africa's figure is dated 2026-05-29 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +6 pp | South Africa higher |
South Africa's capital gains tax rate is 6pp higher than Uruguay's (18% vs 12%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| 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 South Africa's (0.1% vs 0%). The 193-country average is 0.1%: South Africa sits below it, Uruguay matches the world average. South Africa's figure is dated 2026-05-29 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.