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