Cayman Islands vs Uruguay
Corporate Tax Comparison
Time of Update: Cayman Islands: 4/05/2026 / Uruguay: 4/06/2026
Compare Cayman Islands and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cayman Islands vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cayman Islands
Uruguay
General CIT Rate:
N/A
General CIT Rate:
25%
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
N/A
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Cayman Islands
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cayman Islands
Uruguay
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Cayman Islands
Uruguay
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.61%
