UY · AmericasVN · Asia
Uruguay vs Vietnam: tax rates compared
Uruguay has an income tax rate of 36%, 1pp above Vietnam's 35%. The 200-country average is 28%: both sit above it. Uruguay's figure is dated 2025-12-31 and Vietnam's 2026-03-09, 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 36% | 35% | UY +1 pp |
| Corporate Tax | 25% | 20% | UY +5 pp |
| VAT | 22% | 10% | UY +12 pplargest gap |
| Capital Gains Tax | 12% | 0.1% | UY +11.9 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +1 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Uruguay higher |
Uruguay has a corporate tax rate of 25%, 5pp above Vietnam's 20%. The 201-country average is 22.6%: Uruguay sits above it, Vietnam sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +12 pp | Uruguay higher |
Uruguay has a VAT rate of 22%, 12pp above Vietnam's 10%. The 181-country average is 15%: Uruguay sits above it, Vietnam sits below it. Uruguay's figure is dated 2024-06-18 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +11.9 pp | Uruguay higher |
Uruguay has a capital gains tax rate of 12%, 11.9pp above Vietnam's 0.1%. The 175-country average is 10.3%: Uruguay sits above it, Vietnam 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 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | +0.1 pp | Uruguay higher |
Uruguay has a wealth tax rate of 0.1%, 0.1pp above Vietnam's 0%. The 193-country average is 0.1%: Uruguay matches the world average, Vietnam sits below it. Uruguay's figure is dated 2025-01-01 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.