Guatemala vs British Virgin Islands
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / British Virgin Islands: 4/04/2026
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.
Guatemala vs British Virgin Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
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
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:
N/A
CIT Payment Due Date:
March 31
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Guatemala
British Virgin Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
British Virgin Islands
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
0%
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:
