Tax Info
Enter Dynamic PageGeneral CIT Rate
25%
CIT Return Due Date
End of the 4th month after fiscal year-end
CIT Payment Due Date
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date
Monthly advance payments
Resident Withholding Tax (Dividend/Interest/Royalty)
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty)
7/12/12
General VAT Rate
22
General Capital Gain Tax Rate
Corporations 25%; individuals 12%
Composite Effective Average Tax Rate
24.24%
Composite Effective Marginal Tax Rate
26.61%
Administrative Regions
AR - Artigas Department
CA - Canelones Department
CL - Cerro Largo Department
CO - Colonia Department
DU - Durazno Department
FD - Florida Department
FS - Flores Department
LA - Lavalleja Department
MA - Maldonado Department
MO - Montevideo Department
PA - Paysandú Department
RN - Río Negro Department
RO - Rocha Department
RV - Rivera Department
SA - Salto Department
SJ - San José Department
SO - Soriano Department
TA - Tacuarembó Department
TT - Treinta y Tres Department
