Country tax profile · 2026
Guatemala corporate tax
How Guatemala taxes corporate
The standard corporate profits tax in Guatemala is 25%. Profit regime: 25% on net income. Alternative Optional Simplified Regime taxes gross income at 5% (up to GTQ 30,000/month) and 7% above.
Compiled by MyNomadWorld for Guatemala and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Guatemala's corporate tax compares
Guatemala's corporate tax of 25% is the 53rd highest of the 180 countries we track, against a global average of 21.2% and a North America average of 20.6%.
Countries with a similar corporate tax
Equatorial Guinea (25%) · Eswatini (25%) · Guinea (25%) · Mauritania (25%) · Spain (25%) · Panama (25%)
Who is a tax resident of Guatemala?
Physical presence in Guatemala for more than 183 days in a calendar year (or main center of economic activities in the country)
Related Guatemala taxes
Moving to Guatemala?
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What is the corporate tax rate in Guatemala?
The standard corporate profits tax in Guatemala is 25%. Profit regime: 25% on net income. Alternative Optional Simplified Regime taxes gross income at 5% (up to GTQ 30,000/month) and 7% above.