ES · EuropeUY · Americas
Spain vs Uruguay: tax rates compared
Spain has an income tax rate of 48.6%, 12.6pp above Uruguay's 36%. 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 | ES | UY | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 36% | ES +12.6 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 21% | 22% | UY +1 pp |
| Capital Gains Tax | 30% | 12% | ES +18 pplargest gap |
| Wealth Tax | 3.5% | 0.1% | ES +3.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | +12.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 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 |
Spain and Uruguay share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −1 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 1pp above Spain's 21%. The 181-country average is 15%: both sit above it. Spain's figure is dated 2025-12-31 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +18 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 18pp above Uruguay's 12%. The 175-country average is 10.3%: both sit above it. Spain's figure is dated 2025-12-31 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | +3.4 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.4pp above Uruguay's 0.1%. The 193-country average is 0.1%: Spain sits above it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.