Puerto Rico vs Uruguay
Corporate Tax Comparison
Time of Update: Puerto Rico: 4/06/2026 / Uruguay: 4/06/2026
Compare Puerto Rico and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Puerto Rico vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Puerto Rico
Uruguay
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
General CIT Rate:
25%
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Puerto Rico
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Puerto Rico
Uruguay
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Puerto Rico
Uruguay
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.61%
