Chinese Taipei vs Uruguay
Corporate Tax Comparison
Time of Update: Chinese Taipei: 4/05/2026 / Uruguay: 4/06/2026
Compare Chinese Taipei and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Taipei vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Taipei
Uruguay
General CIT Rate:
20
General CIT Rate:
25%
CIT Return Due Date:
No later than the fifth 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:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Chinese Taipei
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Taipei
Uruguay
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Chinese Taipei
Uruguay
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
26.61%
