Chile vs Uruguay
Corporate Tax Comparison
Time of Update: Chile: 4/05/2026 / Uruguay: 4/06/2026
Compare Chile and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chile vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chile
Uruguay
General CIT Rate:
12.5/15/25/27 (regime-dependent)
General CIT Rate:
25%
CIT Return Due Date:
April 30
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
April 30
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Estimated Payment Due Date:
Last day of each month.
CIT Estimated Payment Due Date:
Monthly advance payments
Withholding Tax (WHT)
Chile
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
35/4/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chile
Uruguay
General Capital Gain Tax Rate:
Capital gains are constrained by normal CIT interest rates.
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Chile
Uruguay
Composite Effective Average Tax Rate:
23.44%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
4.51%
Composite Effective Marginal Tax Rate:
26.61%
