Guatemala vs Norway
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Norway: 4/05/2026
Compare Guatemala and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Norway
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:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
March 31
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
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:
February 15 and April 15.
Withholding Tax (WHT)
Guatemala
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Norway
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Guatemala
Norway
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
23.11%
