Argentina vs Uruguay
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Uruguay: 4/06/2026
Compare Argentina and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Uruguay
General CIT Rate:
0 - ARS 133,514,185.74：25%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
General CIT Rate:
25%
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Argentina
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Uruguay
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Argentina
Uruguay
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
26.61%
