Corporate Tax Comparison

Guatemala vs British Virgin Islands

Compare Guatemala and British Virgin Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Guatemala: 4/06/2026 · British Virgin Islands: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Guatemala

British Virgin Islands

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

March 31

CIT Return Due Date:

CIT Payment Due Date:

March 31

CIT Payment Due Date:

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Guatemala

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Guatemala

British Virgin Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

British Virgin Islands

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Guatemala

British Virgin Islands

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

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