What are the general Corporate Income Tax (CIT) rates in Uruguay and Cayman Islands?

For Uruguay: 25%. For Cayman Islands: N/A.

When are the Corporate Income Tax (CIT) returns due in Uruguay and Cayman Islands?

For Uruguay: End of the 4th month after fiscal year-end. For Cayman Islands: The Cayman Islands has no tax reporting requirements..

When are the Corporate Income Tax (CIT) payments due in Uruguay and Cayman Islands?

For Uruguay: End of the 4th month after fiscal year-end. For Cayman Islands: N/A.

When are the Corporate Income Tax (CIT) estimated payments due in Uruguay and Cayman Islands?

For Uruguay: Monthly advance payments. For Cayman Islands: N/A.

What are the resident Withholding Tax (WHT) rates in Uruguay and Cayman Islands?

For Uruguay: 7/12/12. For Cayman Islands: N/A.

What are the non-resident Withholding Tax (WHT) rates in Uruguay and Cayman Islands?

For Uruguay: 7/12/12. For Cayman Islands: N/A.

What are the general VAT rates in Uruguay and Cayman Islands?

For Uruguay: 22. For Cayman Islands: NA.

What are the Capital Gain Tax (CGT) rates in Uruguay and Cayman Islands?

For Uruguay: Corporations 25%; individuals 12%. For Cayman Islands: N/A.

What are the Composite Effective Average Tax Rates in Uruguay and Cayman Islands?

For Uruguay: 24.24%. For Cayman Islands: .

What are the Composite Effective Marginal Tax Rates in Uruguay and Cayman Islands?

For Uruguay: 26.61%. For Cayman Islands: .

Corporate Tax Comparison

Uruguay vs Cayman Islands

Compare Uruguay and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Uruguay: 4/06/2026 · Cayman Islands: 4/05/2026

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Compare Corporate Tax

Uruguay

Cayman Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Uruguay: 4/06/2026 · Cayman Islands: 4/05/2026

Corporate Income Tax (CIT)

Uruguay

Cayman Islands

General CIT Rate:

25%

General CIT Rate:

N/A

CIT Return Due Date:

End of the 4th month after fiscal year-end

CIT Return Due Date:

The Cayman Islands has no tax reporting requirements.

CIT Payment Due Date:

End of the 4th month after fiscal year-end

CIT Payment Due Date:

N/A

CIT Estimated Payment Due Date:

Monthly advance payments

CIT Estimated Payment Due Date:

N/A

Withholding Tax (WHT)

Uruguay

Cayman Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Uruguay

Cayman Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Uruguay

Cayman Islands

General Capital Gain Tax Rate:

Corporations 25%; individuals 12%

General Capital Gain Tax Rate:

N/A

Effective Tax Rate (ETR)

Uruguay

Cayman Islands

Composite Effective Average Tax Rate:

24.24%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

26.61%

Composite Effective Marginal Tax Rate:

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Uruguay vs Cayman Islands

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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