Corporate Tax Comparison

Philippines vs Uruguay

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

Time of Update — Philippines: 4/06/2026 · Uruguay: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Philippines

Uruguay

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Philippines: 4/06/2026 · Uruguay: 4/06/2026

Corporate Income Tax (CIT)

Philippines

Uruguay

General CIT Rate:

25%

General CIT Rate:

25%

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Return Due Date:

End of the 4th month after fiscal year-end

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

End of the 4th month after fiscal year-end

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

CIT Estimated Payment Due Date:

Monthly advance payments

Withholding Tax (WHT)

Philippines

Uruguay

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7/12/12

Value-Added Tax (VAT)

Philippines

Uruguay

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Philippines

Uruguay

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

General Capital Gain Tax Rate:

Corporations 25%; individuals 12%

Effective Tax Rate (ETR)

Philippines

Uruguay

Composite Effective Average Tax Rate:

24.24%

Composite Effective Marginal Tax Rate:

26.61%

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