Uruguay vs Lithuania
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Lithuania: 4/05/2026
Compare Uruguay and Lithuania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Lithuania Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Lithuania
General CIT Rate:
25%
General CIT Rate:
17
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
Withholding Tax (WHT)
Uruguay
Lithuania
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Lithuania
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Uruguay
Lithuania
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
13.67%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
7.25%
