Uruguay vs Kazakhstan
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Kazakhstan: 4/06/2026
Compare Uruguay and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Kazakhstan
General CIT Rate:
25%
General CIT Rate:
20
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
March 31
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
April 10
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
25th of each month
Withholding Tax (WHT)
Uruguay
Kazakhstan
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):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Kazakhstan
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Uruguay
Kazakhstan
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
