Corporate Tax Comparison

Guatemala vs Liechtenstein

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

Time of Update — Guatemala: 4/06/2026 · Liechtenstein: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Guatemala

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Guatemala

Liechtenstein

General CIT Rate:

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

General CIT Rate:

12.5

CIT Return Due Date:

March 31

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

March 31

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Guatemala

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Guatemala

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Liechtenstein

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Guatemala

Liechtenstein

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

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