Guatemala vs Greece
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Greece: 4/04/2026
Compare Guatemala and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Greece
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
22
CIT Return Due Date:
March 31
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Guatemala
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Greece
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Guatemala
Greece
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
20.07%
