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Guatemala

Corp Tax: 25%Setup: 100 EURIncorporate: 22 daysData Quality: 61%
Tax Rates
Corporate Tax
25%Verified Feb 2026
Small Business Rate
5%
Effective Corporate Rate
25%
Capital Gains
10%Verified Feb 2026
Personal Income (Top)
7%Verified Feb 2026
VAT
12%Verified Feb 2026
Dividend Withholding
5%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
unclear
Participation Exemption
None
International
Total Treaties
0
Double Tax Agreements
0
Exit Tax
No

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