Paraguay vs Uruguay
Corporate Tax Comparison
Time of Update: Paraguay: 4/06/2026 / Uruguay: 4/06/2026
Compare Paraguay and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Paraguay vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Paraguay
Uruguay
General CIT Rate:
10%
General CIT Rate:
25%
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Quarterly advance payments
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Paraguay
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Paraguay
Uruguay
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Paraguay
Uruguay
Composite Effective Average Tax Rate:
9.44%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
7.00%
Composite Effective Marginal Tax Rate:
26.61%
