CH · EuropeUY · Americas
Switzerland vs Uruguay: tax rates compared
Switzerland's income tax rate is 5.4pp higher than Uruguay's (41.4% vs 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 | CH | UY | Difference |
|---|---|---|---|
| Income Tax | 41.4% | 36% | CH +5.4 pp |
| Corporate Tax | 19.6% | 25% | UY +5.4 pp |
| VAT | 8.1% | 22% | UY +13.9 pplargest gap |
| Capital Gains Tax | 0% | 12% | UY +12 pp |
| Wealth Tax | 0.9% | 0.1% | CH +0.8 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Switzerland | 41.4% | 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 | +5.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Switzerland | 19.6% | 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 | −5.4 pp | Uruguay higher |
Uruguay's corporate tax rate is 5.4pp higher than Switzerland's (25% vs 19.6%). The 201-country average is 22.6%: Switzerland sits below it, Uruguay sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −13.9 pp | Uruguay higher |
Uruguay's VAT rate is 13.9pp higher than Switzerland's (22% vs 8.1%). The 181-country average is 15%: Switzerland sits below it, Uruguay sits above it. Switzerland's figure is dated 2026-07-01 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| 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 Switzerland's (12% vs 0%). The 175-country average is 10.3%: Switzerland sits below it, Uruguay sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | +0.8 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.8pp higher than Uruguay's (0.9% vs 0.1%). The 193-country average is 0.1%: Switzerland sits above it, Uruguay matches the world average.
Not covered for both countries yet: Crypto Tax.