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Uruguay vs San Marino
Tax Rate Comparison

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

πŸ‡ΊπŸ‡Ύ Uruguay
vs
πŸ‡ΈπŸ‡² San Marino
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–36%
Stable; new government maintaining tax structure
No change
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10–22%
22% standard; no change
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% IRAE stable; FTA and trading hub status
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
12%
12% on capital income
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~22.5%
New pension system (mixed DB/DC) maturing
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡ΊπŸ‡Ύ 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.

πŸ‡ΈπŸ‡² San Marino β€” Municipal Taxes (Castelli)

San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access β€” with corporate tax notably lower than neighbouring Italy.

⚠️ 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 San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ΊπŸ‡Ύ Uruguay has a higher top income tax rate (0–36% vs 9–35%). πŸ‡ΈπŸ‡² San Marino is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Uruguay has a higher consumption tax (10–22% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ΊπŸ‡Ύ Uruguay taxes investment gains at a lower rate (12% vs 17%), benefiting investors.

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