Uruguay vs Spain
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇺🇾 Uruguay — Departmental & 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.
🇪🇸 Spain — Autonomous Community & Municipal Taxes
Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.
Uruguay vs Spain: Key Tax Differences (2026)
💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (0–36% vs 19–47%). 🇺🇾 Uruguay is more favourable for high earners.
🛒 VAT/Sales Tax: Uruguay has a higher consumption tax (10–22% vs 4–21%).
🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
📈 Capital Gains: 🇺🇾 Uruguay taxes investment gains at a lower rate (12% vs 28%), benefiting investors.