UY · AmericasZM · Africa
Uruguay vs Zambia: tax rates compared
Zambia's income tax rate is 1pp higher than Uruguay's (37% vs 36%). The 200-country average is 28%: both sit above it. Uruguay's figure is dated 2025-12-31 and Zambia's 2026-01-01, 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 36% | 37% | ZM +1 pp |
| Corporate Tax | 25% | 30% | ZM +5 pp |
| VAT | 22% | 16% | UY +6 pp |
| Capital Gains Tax | 12% | 0% | UY +12 pplargest gap |
| 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −1 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Zambia higher |
Zambia's corporate tax rate is 5pp higher than Uruguay's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | +6 pp | Uruguay higher |
Uruguay's VAT rate is 6pp higher than Zambia's (22% vs 16%). The 181-country average is 15%: both sit above it. Uruguay's figure is dated 2024-06-18 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +12 pp | Uruguay higher |
Uruguay's capital gains tax rate is 12pp higher than Zambia's (12% vs 0%). The 175-country average is 10.3%: Uruguay sits above it, Zambia 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | +0.1 pp | Uruguay higher |
Uruguay's wealth tax rate is 0.1pp higher than Zambia's (0.1% vs 0%). The 193-country average is 0.1%: Uruguay matches the world average, Zambia sits below it. Uruguay's figure is dated 2025-01-01 and Zambia's 2026-03-20, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.