Corporate Tax
25%
Income Tax
5-7%
VAT Rate
12%
Effective Rate
25%
Overview
General regime: 25% of net income. Optional simplified regime: 5% of monthly gross income up to GTQ 30,000 and 7% above.
Progressive rates from 5% to 7%. Amounts in GTQ.
Tax Calculator
Overview
General regime: 25% of net income. Optional simplified regime: 5% of monthly gross income up to GTQ 30,000 and 7% above.
Progressive rates from 5% to 7%. Amounts in GTQ.
Tax Brackets
0 - 300,0005%
300,000 - ∞7%
Compare Countries
See how Guatemala compares to other countries
