Cyprus vs Uruguay
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Uruguay: 4/06/2026
Compare Cyprus and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Uruguay
General CIT Rate:
12.5
General CIT Rate:
25%
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Cyprus
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Uruguay
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Cyprus
Uruguay
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
26.61%
