Uruguay vs Bolivia
Corporate Tax Comparison
Time of Update: Uruguay: 4/06/2026 / Bolivia: 4/01/2026
Compare Uruguay and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Uruguay vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Uruguay
Bolivia
General CIT Rate:
25%
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Estimated Payment Due Date:
Monthly advance payments
CIT Estimated Payment Due Date:
NA
Withholding Tax (WHT)
Uruguay
Bolivia
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):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Uruguay
Bolivia
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Uruguay
Bolivia
Composite Effective Average Tax Rate:
24.24%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
26.61%
Composite Effective Marginal Tax Rate:
25%–26%
