Uruguay vs Russia — Tax System Comparison
⚖️ 🇺🇾 Uruguay vs 🇷🇺 Russia
|
🇺🇾 Uruguay |
🇷🇺 Russia |
| Tax System |
Territorial
|
Worldwide
|
| Tax Authority |
Dirección General Impositiva (DGI) |
Federal Tax Service |
| Authority Website |
Visit |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇺🇾 Uruguay |
🇷🇺 Russia |
| Top Personal Income Tax |
36.00%
|
22.00%
|
| Effective Top PIT Rate |
36.00%
|
22.00%
|
| Corporate Tax Rate |
25.00%
|
25.00%
|
| VAT / GST |
22.00% (IVA)
|
20.00% (NDS)
|
| Tax System |
Territorial |
Worldwide |
| Tax Treaties |
14 |
83 |
💰 INCOME TAX RATES
| Rate | Uruguay | Russia |
|---|
| Top PIT Rate |
36.00%
|
22.00%
|
| Effective Top PIT |
36.00%
|
22.00%
|
| Capital Gains Tax |
12.00%
|
15.00%
|
| CG Notes |
Capital investments (including capital gains) taxed at flat 12% under IRPF. |
Taxed at PIT rates. Securities held >5 years may be exempt up to RUB 50m. |
| SS Employee |
18.10% |
0.00% |
| SS Employer |
12.63% |
30.00% |
| SS Annual Cap |
— |
$2,759,000 |
🏦 WITHHOLDING RATES
| Type | Uruguay | Russia |
|---|
| Dividend WHT |
7.00%
|
15.00%
|
| Interest WHT |
12.00%
|
0.00%
|
| Royalty WHT |
12.00%
|
20.00%
|
📋 OTHER TAXES
| Tax | Uruguay | Russia |
|---|
| Corporate Tax |
25.00%
|
25.00%
|
| Inheritance Tax |
—
|
0.00%
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Uruguay | Russia |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | Yes | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | Yes | No |
🌟 SPECIAL REGIMES
| Regime | Uruguay | Russia |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
Yes |
No |
| Non-Dom Details |
New tax residents can elect to be exempt from IRPF on foreign-source income for up to 11 years (extended from 5), or pay flat 12% on foreign financial income. |
— |
Active Special Tax Regimes
📅 RESIDENCY & FILING
| Detail | Uruguay | Russia |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if present 183+ days in a calendar year, or if center of vital/economic interests is in Uruguay. |
Resident if present 183+ days in any 12 consecutive months |
| Filing Deadline |
August |
April 30 |
| Auto Extension |
No |
No |
| Filing Notes |
Annual IRPF return due during August (exact date varies). |
Electronic filing via nalog.gov.ru. Employer withholds PIT. |
| CFC Rules Details |
— |
CFC rules for Russian tax residents owning >25% (or >10% if total Russian ownership >50%) |