GuatemalaGuatemalaGeneral regime: 25% of net income. Optional simplified regime: 5% of monthly gross income up to GTQ 30,000 and 7% above.
Corporate Tax
25%
Income Tax
5% - 7%
VAT Rate
12%
Capital Gains Tax
10%
Effective Rate
25%
Income Tax Brackets
- 0 - 300,0005%
- 300,000 - ∞7%
Capital Gains
10%
10% on Guatemalan-source capital gains; foreign gains are not taxed.