Uruguay vs Cayman Islands
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Cayman Islands: 4/05/2026
Compare Uruguay and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Cayman Islands
General CIT Rate:
25%
General CIT Rate:
N/A
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
N/A
Withholding Tax (WHT)
Uruguay
Cayman Islands
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):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Cayman Islands
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Uruguay
Cayman Islands
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
