Croatia vs Uruguay
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Uruguay: 4/06/2026
Compare Croatia and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Uruguay
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
25%
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Croatia
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Uruguay
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Croatia
Uruguay
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
26.61%
