Uruguay vs Italy
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐บ๐พ Uruguay โ Departmental & Municipal Taxes
Uruguay's 19 departments (like Montevideo, Maldonado) each have their own departmental government (Intendencia) that levies property taxes (Contribuciรณn 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 (Direcciรณn General Impositiva). Uruguay's territorial income tax system (prior to 2007 reform) was replaced with a worldwide system.
๐ฎ๐น Italy โ Regional & Municipal Income Taxes
Italy's 20 regions levy addizionale regionale at 0.7%โ3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.
Uruguay vs Italy: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐น Italy has a higher top income tax rate (0โ36% vs 23โ43%). ๐บ๐พ Uruguay is more favourable for high earners.
๐ VAT/Sales Tax: Both countries have comparable consumption tax rates (10โ22% vs 4โ22%).
๐ข Corporate Tax: ๐ฎ๐น Italy offers a lower corporate rate (24% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐บ๐พ Uruguay taxes investment gains at a lower rate (12% vs 26%), benefiting investors.