Uruguay: Fiscal freedom

The latest value from 2025 is 80 points, an increase from 76 points in 2024. In comparison, the world average is 63 points, based on data from 174 countries. Historically, the average for Uruguay from 1995 to 2025 is 82 points. The minimum value, 73 points, was reached in 2021 while the maximum of 89 points was recorded in 1998. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

The Fiscal Freedom index for Uruguay from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.