WorldTax CompareAll Comparisons

Uruguay vs Liechtenstein
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇺🇾 Uruguay
vs
🇱🇮 Liechtenstein
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–36%
Stable; new government maintaining tax structure
No change
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–22%
22% standard; no change
No change
8.1%
8.1% standard; Swiss system alignment
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% IRAE stable; FTA and trading hub status
No change
12.5%
12.5%; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
12%
12% on capital income
No change
0%
No CGT private assets
No change

Social Security & Payroll

Social Security / Payroll
~22.5%
New pension system (mixed DB/DC) maturing
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

🇺🇾 UruguayDepartmental & Municipal Taxes

Uruguay's 19 departments (like Montevideo, Maldonado) each have their own departmental government (Intendencia) that levies property taxes (Contribución 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 (Dirección General Impositiva). Uruguay's territorial income tax system (prior to 2007 reform) was replaced with a worldwide system.

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Uruguay vs Liechtenstein: Key Tax Differences (2026)

💰 Income Tax: 🇺🇾 Uruguay has a higher top income tax rate (0–36% vs 2.5–22.4%). 🇱🇮 Liechtenstein is more favourable for high earners.

🛒 VAT/Sales Tax: Uruguay has a higher consumption tax (10–22% vs 8.1%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 12%), benefiting investors.

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