Uruguay vs Chile
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Chile: 4/05/2026
Compare Uruguay and Chile corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Chile Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Chile
General CIT Rate:
25%
General CIT Rate:
12.5/15/25/27 (regime-dependent)
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
April 30
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
Last day of each month.
Withholding Tax (WHT)
Uruguay
Chile
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Chile
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
Effective Tax Rate (ETR)
Uruguay
Chile
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
23.44%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
4.51%
