Guatemala vs Singapore
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Singapore: 4/04/2026
Compare Guatemala and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Singapore
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:
17
CIT Return Due Date:
March 31
CIT Return Due Date:
November 30
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
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:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Guatemala
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Singapore
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Guatemala
Singapore
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
13.15%
