Corporate Tax Comparison

Guatemala vs Peru

Compare Guatemala and Peru 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 · Peru: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Peru

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Peru: 4/04/2026

Corporate Income Tax (CIT)

Guatemala

Peru

General CIT Rate:

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

General CIT Rate:

29.5

CIT Return Due Date:

March 31

CIT Return Due Date:

The first week of April.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

The first week of April.

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:

12 monthly installments.

Withholding Tax (WHT)

Guatemala

Peru

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):

5/4.99/30

Value-Added Tax (VAT)

Guatemala

Peru

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Peru

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

Peru

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

29.17%

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

38.68%

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