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Uruguay vs Uzbekistan: tax rates compared

Uruguay's income tax rate is 24pp higher than Uzbekistan's (36% vs 12%). The 200-country average is 28%: Uruguay sits above it, Uzbekistan sits below it. Uruguay's figure is dated 2025-12-31 and Uzbekistan's 2026-01-16, 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

0102030405060Income12%36%Corporate15%25%VAT12%22%Capital Gains12%Wealth Tax0%0.1%
five shared taxes, side by side
Tax UY UZDifference
Income Tax36%12%UY +24 pplargest gap
Corporate Tax25%15%UY +10 pp
VAT22%12%UY +10 pp
Capital Gains Tax12%12%match
Wealth Tax0.1%0%UY +0.1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Uruguay36%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31
Uzbekistan12%Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16
Difference+24 ppUruguay higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Uruguay25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uzbekistan15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+10 ppUruguay higher

Uruguay's corporate tax rate is 10pp higher than Uzbekistan's (25% vs 15%). The 201-country average is 22.6%: Uruguay sits above it, Uzbekistan sits below it.

VAT

VAT, side by side
CountryRateSource
Uruguay22%Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18
Uzbekistan12%Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16
Difference+10 ppUruguay higher

Uruguay's VAT rate is 10pp higher than Uzbekistan's (22% vs 12%). The 181-country average is 15%: Uruguay sits above it, Uzbekistan sits below it. Uruguay's figure is dated 2024-06-18 and Uzbekistan's 2026-01-16, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Uruguay12%Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09
Uzbekistan12%Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16
Difference0 ppdisplayed rates match

Uruguay's capital gains tax rate is identical to Uzbekistan's — both sit at 12%. The 175-country average is 10.3%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Uruguay0.1%Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01
Uzbekistan0%Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Other taxes) · as of 2026-01-16
Difference+0.1 ppUruguay higher

Uruguay's wealth tax rate is 0.1pp higher than Uzbekistan's (0.1% vs 0%). The 193-country average is 0.1%: Uruguay matches the world average, Uzbekistan sits below it. Uruguay's figure is dated 2025-01-01 and Uzbekistan's 2026-01-16, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.