Canada vs Guatemala
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Guatemala: 4/06/2026
Compare Canada and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Guatemala
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
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:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each 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.
Withholding Tax (WHT)
Canada
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Guatemala
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Canada
Guatemala
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
13.33%
