Uruguay vs Dominican Republic
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Dominican Republic: 4/06/2026
Compare Uruguay and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Dominican Republic
General CIT Rate:
25%
General CIT Rate:
27%
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
120 days after fiscal year-end
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Uruguay
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Dominican Republic
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Effective Tax Rate (ETR)
Uruguay
Dominican Republic
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
24.15%
