Poland vs Uruguay
Corporate Tax Comparison
Time of Update: Poland: 4/05/2026 / Uruguay: 4/06/2026
Compare Poland and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Poland vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Poland
Uruguay
General CIT Rate:
19
General CIT Rate:
25%
CIT Return Due Date:
Three months after the end of the tax year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Poland
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Poland
Uruguay
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Poland
Uruguay
Composite Effective Average Tax Rate:
15%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
-9.47%
Composite Effective Marginal Tax Rate:
26.61%
