Uruguay vs Singapore
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Singapore: 4/04/2026
Compare Uruguay and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Singapore
General CIT Rate:
25%
General CIT Rate:
17
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
November 30
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Uruguay
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Singapore
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Uruguay
Singapore
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
13.15%
