Guatemala vs Sweden
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Sweden: 4/04/2026
Compare Guatemala and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Sweden
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:
20.6
CIT Return Due Date:
March 31
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
March 31
CIT Payment Due Date:
90 days after evaluation.
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:
Monthly installments.
Withholding Tax (WHT)
Guatemala
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Sweden
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Guatemala
Sweden
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
17.12%
