Corporate Tax Comparison

Portugal vs Uruguay

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

Time of Update — Portugal: 4/04/2026 · Uruguay: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Portugal

Uruguay

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Portugal: 4/04/2026 · Uruguay: 4/06/2026

Corporate Income Tax (CIT)

Portugal

Uruguay

General CIT Rate:

25%

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Return Due Date:

End of the 4th month after fiscal year-end

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

End of the 4th month after fiscal year-end

CIT Estimated Payment Due Date:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

CIT Estimated Payment Due Date:

Monthly advance payments

Withholding Tax (WHT)

Portugal

Uruguay

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

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

25/0-25/25

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

7/12/12

Value-Added Tax (VAT)

Portugal

Uruguay

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Portugal

Uruguay

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

General Capital Gain Tax Rate:

Corporations 25%; individuals 12%

Effective Tax Rate (ETR)

Portugal

Uruguay

Composite Effective Average Tax Rate:

28.42%

Composite Effective Average Tax Rate:

24.24%

Composite Effective Marginal Tax Rate:

16.01%

Composite Effective Marginal Tax Rate:

26.61%

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