Guatemala Corporate Income Tax
Detailed corporate income tax rates and rules for Guatemala in 2026.
Corporate TaxGTQ
Guatemala offers two corporate regimes: the profit regime at 25% on net taxable income, or the simplified regime at 5% on gross income up to GTQ 30,000 per month and 7% on amounts above that. Most larger businesses use the 25% profit regime. Companies in free trade zones enjoy significant tax exemptions.
Standard Rate
25%
Small Business Rate
5%
How Guatemala Corporate Tax compares
Guatemala’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Guatemala
25%
North America average
22.3%
Global average
22.2%
