UY · AmericasVU · Oceania
Uruguay vs Vanuatu: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Vanuatu's (0%) by 36pp. The 200-country average is 28%: Uruguay sits above it, Vanuatu sits below it. Uruguay's figure is dated 2025-12-31 and Vanuatu's 2026-07-20, 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 | UY | VU | Difference |
|---|---|---|---|
| Income Tax | 36% | 0% | UY +36 pplargest gap |
| Corporate Tax | 25% | 0% | UY +25 pp |
| VAT | 22% | 15% | UY +7 pp |
| Capital Gains Tax | 12% | 0% | UY +12 pp |
| Wealth Tax | 0.1% | 0% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +36 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Uruguay higher |
Between the two, Uruguay's corporate tax rate (25%) tops Vanuatu's (0%) by 25pp. The 201-country average is 22.6%: Uruguay sits above it, Vanuatu sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | +7 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Vanuatu's (15%) by 7pp. The 181-country average is 15%: Uruguay sits above it, Vanuatu matches the world average. Uruguay's figure is dated 2024-06-18 and Vanuatu's 2018-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | +12 pp | Uruguay higher |
Between the two, Uruguay's capital gains tax rate (12%) tops Vanuatu's (0%) by 12pp. The 175-country average is 10.3%: Uruguay sits above it, Vanuatu sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | +0.1 pp | Uruguay higher |
Between the two, Uruguay's wealth tax rate (0.1%) tops Vanuatu's (0%) by 0.1pp. The 193-country average is 0.1%: Uruguay matches the world average, Vanuatu sits below it. Uruguay's figure is dated 2025-01-01 and Vanuatu's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.