TV · OceaniaUY · Americas
Tuvalu vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Tuvalu's (30%) by 6pp. The 200-country average is 28%: both sit above it. Tuvalu's figure is dated 2023-07-21 and Uruguay's 2025-12-31, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | TV | UY | Difference |
|---|---|---|---|
| Income Tax | 30% | 36% | UY +6 pp |
| VAT | 4% | 22% | UY +18 pplargest gap |
| Capital Gains Tax | 0% | 12% | UY +12 pp |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −6 pp | Uruguay higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −18 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Tuvalu's (4%) by 18pp. The 181-country average is 15%: Tuvalu sits below it, Uruguay sits above it. Tuvalu's figure is dated 2011-12-19 and Uruguay's 2024-06-18, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | −12 pp | Uruguay higher |
Between the two, Uruguay's capital gains tax rate (12%) tops Tuvalu's (0%) by 12pp. The 175-country average is 10.3%: Tuvalu sits below it, Uruguay sits above it. Tuvalu's figure is dated 2022-12-31 and Uruguay's 2026-03-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · 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 |
Between the two, Uruguay's wealth tax rate (0.1%) tops Tuvalu's (0%) by 0.1pp. The 193-country average is 0.1%: Tuvalu sits below it, Uruguay matches the world average. Tuvalu'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: Corporate Tax, Crypto Tax.