Uruguay vs Switzerland
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 Switzerland β Cantonal & Communal Taxes
Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.
Uruguay vs Switzerland: Key Tax Differences (2026)
π° Income Tax: πΊπΎ Uruguay has a higher top income tax rate (0β36% vs 0β11.5%). π¨π Switzerland is more favourable for high earners.
π VAT/Sales Tax: Uruguay has a higher consumption tax (10β22% vs 2.6β8.1%).
π’ Corporate Tax: πΊπΎ Uruguay offers a lower corporate rate (25% vs 26%), which can influence business location decisions.
π Capital Gains: π¨π Switzerland taxes investment gains at a lower rate (0% vs 12%), benefiting investors.