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Good to know
About Guatemala
Guatemala is Central America’s largest economy, offering a young workforce, growing textile and agricultural exports, and a strategic position linking North and South American markets.
View Complete InformationGuatemala Tax Brief
- CIT Return Due Date
- March 31
- CIT Payment Due Date
- March 31
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 5/0/0
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 5/10/15
- General VAT Rate
- 12
- General Capital Gain Tax Rate
- 10%
- Composite Effective Average Tax Rate
- 22.75%
- Composite Effective Marginal Tax Rate
- 13.33%

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