What are the general Corporate Income Tax (CIT) rates in Austria and Guatemala?

For Austria: 23 (by 2022, this ratio will be 25%, by 2023, it will be 24%). For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income.

What are the resident Withholding Tax (WHT) rates in Austria and Guatemala?

For Austria: 0 or 23/ 0 or 23/ 0. For Guatemala: 5/0/0.

What are the non-resident Withholding Tax (WHT) rates in Austria and Guatemala?

For Austria: 23/0/20. For Guatemala: 5/10/15.

What are the general VAT rates in Austria and Guatemala?

For Austria: 20. For Guatemala: 12.

What are the Composite Effective Average Tax Rates in Austria and Guatemala?

For Austria: 22.91%. For Guatemala: 22.75%.

What are the Composite Effective Marginal Tax Rates in Austria and Guatemala?

For Austria: 21.96%. For Guatemala: 13.33%.

Corporate Tax Comparison

Austria vs Guatemala

Q: When are the Corporate Income Tax (CIT) returns due in Austria and Guatemala?

For Austria: Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.. For Guatemala: March 31.

Q: When are the Corporate Income Tax (CIT) payments due in Austria and Guatemala?

For Austria: The final settlement should take place after the annual assessment (payment should be due one month after the assessment).. For Guatemala: March 31.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Austria and Guatemala?

For Austria: Installment payments by quarter.. For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month..

Q: What are the Capital Gain Tax (CGT) rates in Austria and Guatemala?

For Austria: Capital gains are subject to the normal corporate income tax rate constraints.. For Guatemala: 10%.

Compare Austria and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Austria: 3/24/2026 · Guatemala: 4/06/2026

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Compare Corporate Tax

Austria

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Austria: 3/24/2026 · Guatemala: 4/06/2026

Corporate Income Tax (CIT)

Austria

Guatemala

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

March 31

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

March 31

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

Withholding Tax (WHT)

Austria

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Value-Added Tax (VAT)

Austria

Guatemala

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Guatemala

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

Austria

Guatemala

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

13.33%

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Austria vs Guatemala

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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