Guatemala vs Italy
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Italy: 4/05/2026
Compare Guatemala and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Italy
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:
24
CIT Return Due Date:
March 31
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
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:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Guatemala
Italy
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):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Italy
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Guatemala
Italy
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
-22.74%
