Germany vs Uruguay
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π©πͺ Germany β Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 BundeslΓ€nder apply federal income tax rates uniformly β no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7β17% effective. Church tax (Kirchensteuer) of 8β9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
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.
Germany vs Uruguay: Key Tax Differences (2026)
π° Income Tax: π©πͺ Germany has a higher top income tax rate (14β45% vs 0β36%). πΊπΎ Uruguay is more favourable for high earners.
π VAT/Sales Tax: Uruguay has a higher consumption tax (7β19% vs 10β22%).
π’ Corporate Tax: πΊπΎ Uruguay offers a lower corporate rate (25% vs 29%), which can influence business location decisions.
π Capital Gains: πΊπΎ Uruguay taxes investment gains at a lower rate (12% vs 25%), benefiting investors.