Corporate Tax Comparison

Turkey vs Uruguay

Compare Turkey and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Turkey: 2/14/2024 · Uruguay: 8/21/2024 · Time of Update — Turkey: 10/02/2026 · Uruguay: 10/07/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Turkey

Uruguay

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Turkey: 2/14/2024 · Uruguay: 8/21/2024 · Time of Update — Turkey: 10/02/2026 · Uruguay: 10/07/2026

Corporate Income Tax (CIT)

Turkey

Uruguay

General CIT Rate:

25 (financial companies up to 30%)

General CIT Rate:

25%

CIT Return Due Date:

The 30th day of the fourth month after the end of the fiscal year.

CIT Return Due Date:

End of the 4th month after fiscal year-end

CIT Payment Due Date:

Corporate income tax is paid by the end of the month in which the return is filed (30 April for a calendar-year company).

CIT Payment Due Date:

End of the 4th month after fiscal year-end

CIT Estimated Payment Due Date:

Quarterly provisional tax is paid by the 17th of the second month after each quarter (17 May, 17 August, 17 November and 17 February).

CIT Estimated Payment Due Date:

Monthly advance payments

Withholding Tax (WHT)

Turkey

Uruguay

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

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

15/10/20

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

7/12/12

Value-Added Tax (VAT)

Turkey

Uruguay

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Turkey

Uruguay

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Corporations 25%; individuals 12%

Effective Tax Rate (ETR)

Turkey

Uruguay

Composite Effective Average Tax Rate:

22.33%

Composite Effective Average Tax Rate:

24.24%

Composite Effective Marginal Tax Rate:

9.56%

Composite Effective Marginal Tax Rate:

26.61%

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