China or Uruguay: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: China and Uruguay weigh about the same on the taxpayer.

China

4.1/10

164th of 217

Tax China Uruguay Gap
Corporate income tax headline rate 25% 25% Same rate
Personal income tax top bracket 3% to 45% 0% to 36% +9.0 points
VAT standard rate 13% 22% −9.0 points

Detailed schedules

Corporate income tax

China

General rate 25%
High-tech enterprises upon approval 15%
Small enterprises taxable profit up to 3 M CNY, until 2027 5%
Integrated circuit design and software after exemption period 10%

Uruguay

n/a

See the China page See the Uruguay page