Uruguay vs Argentina
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.
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.
π¦π· Argentina β Provincial & Municipal Taxes
Argentina's 23 provinces and CABA each levy their own Ingresos Brutos (gross receipts tax) at 1%β8%, one of the most distortive taxes in the system. Municipalities add tasas (fees/rates) on commercial activity. Property taxes (inmobiliario) are provincial. The national IIBB cascades through supply chains, raising effective business costs significantly. Buenos Aires province has higher rates than interior provinces. Frequent tax amnesties and complex withholding regimes add compliance burden.
Uruguay vs Argentina: Key Tax Differences (2026)
π° Income Tax: πΊπΎ Uruguay has a higher top income tax rate (0β36% vs 5β35%). π¦π· Argentina is more favourable for high earners.
π VAT/Sales Tax: Uruguay has a higher consumption tax (10β22% vs 10.5β21%).
π’ Corporate Tax: πΊπΎ Uruguay offers a lower corporate rate (25% vs 35%), which can influence business location decisions.
π Capital Gains: πΊπΎ Uruguay taxes investment gains at a lower rate (12% vs 15%), benefiting investors.