Bulgaria vs Guatemala
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Guatemala: 4/06/2026
Compare Bulgaria and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Guatemala
General CIT Rate:
10
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:
March 1st to June 30th of the following year
CIT Return Due Date:
March 31
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
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)
Bulgaria
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Guatemala
General Capital Gain Tax Rate:
Capital gains are generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Bulgaria
Guatemala
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
13.33%
