Chile vs Uruguay
Tax Rate Comparison
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π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π¨π± Chile β Municipal & Regional Taxes
Chile's 16 regions and 346 municipalities do not levy separate income taxes. Municipalities charge patente municipal (business licence fee) based on capital, typically 0.25%β0.5% of net equity/year, capped at ~$8,000 USD. Property tax (contribuciones de bienes raΓces) is national in structure but rates vary 0.075%β1.2% by property type. The SII (tax authority) is national. The Royalty Minero (mining royalty) is a significant revenue source in copper-producing regions.
πΊπΎ Uruguay β Departmental & Municipal Taxes
Uruguay's 19 departments (like Montevideo, Maldonado) each have their own departmental government (Intendencia) that levies property taxes (ContribuciΓ³n Inmobiliaria) at rates set per department, vehicle patents (Patente de Rodados), and commercial licence fees. Montevideo has higher rates than interior departments. National income tax (IRPF) and corporate tax are nationally administered by the DGI (DirecciΓ³n General Impositiva). Uruguay's territorial income tax system (prior to 2007 reform) was replaced with a worldwide system.
Chile vs Uruguay: Key Tax Differences (2026)
π° Income Tax: π¨π± Chile has a higher top income tax rate (0β40% vs 0β36%). πΊπΎ Uruguay is more favourable for high earners.
π VAT/Sales Tax: Uruguay has a higher consumption tax (19% vs 10β22%).
π’ Corporate Tax: πΊπΎ Uruguay offers a lower corporate rate (25% vs 27%), which can influence business location decisions.
π Capital Gains: πΊπΎ Uruguay taxes investment gains at a lower rate (12% vs 22%), benefiting investors.