Effective tax rates - Corporate tax statistics — Effective average in Uruguay

Uruguay: Effective tax rates - Corporate tax statistics — Effective average was 28.37 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
28.37 Percentage of taxable income
Change on year
up 3.1%
World rank
25th
of 99 countries
All-time high
29.23 Percentage of taxable income
in 2017
All-time low
26.86 Percentage of taxable income
in 2022
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Uruguay, 2017–2025

01020302017202120252017: 29.2 Percentage of taxable income2018: 29.2 Percentage of taxable income2019: 28.8 Percentage of taxable income2020: 28.1 Percentage of taxable income2021: 27.7 Percentage of taxable income2022: 26.9 Percentage of taxable income2023: 27.1 Percentage of taxable income2024: 27.5 Percentage of taxable income2025: 28.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2025, effective tax rates - corporate tax statistics — effective average in Uruguay stood at 28.37 Percentage of taxable income.

The figure is up 3.1% on the previous year and down 2.9% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective average in Uruguay peaked at 29.23 Percentage of taxable income in 2017 and was at its lowest, 26.86 Percentage of taxable income, in 2022.

Uruguay ranks 25th of 99 countries on this measure, in the top quarter.

Effective tax rates - Corporate tax statistics — Effective average in Uruguay, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Uruguay, 2017 to 2025.
Year Percentage of taxable income Change
2017 29.23 Percentage of taxable income
2018 29.18 Percentage of taxable income -0.2%
2019 28.83 Percentage of taxable income -1.2%
2020 28.12 Percentage of taxable income -2.5%
2021 27.68 Percentage of taxable income -1.6%
2022 26.86 Percentage of taxable income -3.0%
2023 27.09 Percentage of taxable income +0.8%
2024 27.53 Percentage of taxable income +1.6%
2025 28.37 Percentage of taxable income +3.1%

Averages by decade

DecadeAverage LowestHighest Years
2010s 29.08 Percentage of taxable income 28.83 Percentage of taxable income 29.23 Percentage of taxable income 3
2020s 27.61 Percentage of taxable income 26.86 Percentage of taxable income 28.37 Percentage of taxable income 6

Countries ranked near Uruguay

  1. 22 Colombia 28.9 Percentage of taxable income compare
  2. 23 Eswatini 28.8 Percentage of taxable income compare
  3. 24 Belgium 28.72 Percentage of taxable income compare
  4. 26 Portugal 28.28 Percentage of taxable income compare
  5. 27 Indonesia 28.18 Percentage of taxable income compare
  6. 28 India 28.05 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Uruguay

All data for Uruguay →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Uruguay?
Effective tax rates - corporate tax statistics — effective average in Uruguay was 28.37 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective average recorded in Uruguay?
The highest recorded value was 29.23 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Uruguay?
The lowest recorded value was 26.86 Percentage of taxable income in 2022.
How does Uruguay rank for effective tax rates - corporate tax statistics — effective average?
Uruguay ranks 25th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Uruguay?
Over the last ten years it is down 2.9%. The long-run trend across the full record is falling.
Where does this Uruguay data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Uruguay. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 07 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/uruguay/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.