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