Slovenia vs Uruguay
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Uruguay: 4/06/2026
Compare Slovenia and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Uruguay
General CIT Rate:
22
General CIT Rate:
25%
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Slovenia
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
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)
Slovenia
Uruguay
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Slovenia
Uruguay
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
26.61%
