Uruguay vs El Salvador
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / El Salvador: 4/05/2026
Compare Uruguay and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
El Salvador
General CIT Rate:
25%
General CIT Rate:
30%
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
April 30
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
April 30
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
Withholding Tax (WHT)
Uruguay
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
El Salvador
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
Uruguay
El Salvador
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
18.93%
