Brazil vs Uruguay
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
🇧🇷 Brazil — State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
🇺🇾 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.
Brazil vs Uruguay: Key Tax Differences (2026)
💰 Income Tax: 🇺🇾 Uruguay has a higher top income tax rate (0–27.5% vs 0–36%). 🇧🇷 Brazil is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 10–22%).
🏢 Corporate Tax: 🇺🇾 Uruguay offers a lower corporate rate (25% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇺🇾 Uruguay taxes investment gains at a lower rate (12% vs 22.5%), benefiting investors.