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Guatemala

Corp Tax: 25%Setup: 100 EURIncorporate: 22 daysData Quality: 61%

Tax Rates

Corporate Tax

25%Verified May 58070

Small Business Rate

Effective Corporate Rate

25%

Capital Gains

10%Verified May 58070

Personal Income (Top)

7%Verified May 58070

VAT

12%Verified May 58070

Dividend Withholding

5%Verified May 58070

Tax System

System Type

territorialVerified May 58070

Foreign Income Taxed

CFC Rules

NoVerified May 58070

Transfer Pricing

mediumVerified May 58070

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified May 58070

Crypto Tax

unclear

Participation Exemption

None

International

Total Treaties

Double Tax Agreements

Exit Tax