The Corporate Tax Rate in Guatemala stands at 25 percent. Corporate Tax Rate in Guatemala averaged 27.95 percent from 1997 until 2026, reaching an all time high of 31.00 percent in 2001 and a record low of 25.00 percent in 1998. source: Superintendence of the Tax Administration

Corporate Tax Rate in Guatemala is expected to reach 25.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Guatemala Corporate Tax Rate is projected to trend around 25.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 25.00 25.00 percent Dec 2026
Personal Income Tax Rate 7.00 7.00 percent Dec 2026
Sales Tax Rate 12.00 12.00 percent Dec 2026
Social Security Rate 17.50 17.50 percent Dec 2026
Social Security Rate For Companies 12.67 12.67 percent Dec 2026
Social Security Rate For Employees 4.83 4.83 percent Dec 2026


Guatemala Corporate Tax Rate
In Guatemala, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Guatemala.
Actual Previous Highest Lowest Dates Unit Frequency
25.00 25.00 31.00 25.00 1997 - 2026 percent Yearly