Netherlands vs Uruguay
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Uruguay: 4/06/2026
Compare Netherlands and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Uruguay
General CIT Rate:
25.8
General CIT Rate:
25%
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Netherlands
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Uruguay
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Netherlands
Uruguay
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
26.61%
