Thailand vs Uruguay
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Uruguay: 4/06/2026
Compare Thailand and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Uruguay
General CIT Rate:
20%
General CIT Rate:
25%
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Thailand
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Uruguay
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Thailand
Uruguay
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
26.61%
