Corporate Tax Comparison

United Kingdom vs Guatemala

Compare United Kingdom and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — United Kingdom: 4/02/2026 · Guatemala: 4/06/2026
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United KingdomUnited Kingdom
GuatemalaGuatemala

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Time of Update — United Kingdom: 4/02/2026 · Guatemala: 4/06/2026

Corporate Income Tax (CIT)

United Kingdom
Guatemala
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
March 31
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

Withholding Tax (WHT)

United Kingdom
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15

Value-Added Tax (VAT)

United Kingdom
Guatemala
General VAT Rate:
20
Learn More
Value-Added Tax (VAT)
General VAT Rate:
12
Learn More
Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom
Guatemala
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
10%

Effective Tax Rate (ETR)

United Kingdom
Guatemala
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
13.33%

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