background image
Guatemala — Orbitax Corporate Tax Rates

Retained

  • Statutory Tax Rate25
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate25

Statutory Tax Rate

Under the standard regime, the tax rate is 25% on net taxable income. Additionally, a solidarity tax of 1% applies on the greater of net assets or gross revenues.

Under the elective alternative regime, the tax rate is 5% on the first GTQ 30,000 of gross taxable income, and at the rate of 7% on the excess. There is no solidarity tax.