Corporate Tax Comparison

Guatemala vs Philippines

Compare Guatemala and Philippines 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 · Philippines: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Philippines: 4/06/2026

Corporate Income Tax (CIT)

Guatemala

Philippines

General CIT Rate:

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

General CIT Rate:

25%

CIT Return Due Date:

March 31

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

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:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Guatemala

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

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

5/10/15

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

25/20/25

Value-Added Tax (VAT)

Guatemala

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Philippines

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Guatemala

Philippines

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >