Corporate Tax Comparison

Netherlands vs Uruguay

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.

Published — Netherlands: 2/14/2024 · Uruguay: 8/21/2024 · Time of Update — Netherlands: 9/26/2026 · Uruguay: 10/07/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Netherlands

Uruguay

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Netherlands: 2/14/2024 · Uruguay: 8/21/2024 · Time of Update — Netherlands: 9/26/2026 · Uruguay: 10/07/2026

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:

Within six weeks of the assessment; a provisional assessment issued during the year is payable in equal monthly instalments over the rest of the year.

CIT Estimated Payment Due Date:

Monthly advance payments

Withholding Tax (WHT)

Netherlands

Uruguay

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

Value-Added Tax (VAT)

Netherlands

Uruguay

General VAT Rate:

Learn More 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:

24.24%

Composite Effective Marginal Tax Rate:

26.61%

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