Australia vs Guatemala
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Guatemala: 4/06/2026
Compare Australia and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Guatemala
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
March 31
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Monthly or quarterly.
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.
Withholding Tax (WHT)
Australia
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Guatemala
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Australia
Guatemala
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
13.33%
