Guatemala vs Belgium
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Belgium: 3/24/2026
Compare Guatemala and Belgium corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Belgium Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Belgium
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:
25
CIT Return Due Date:
March 31
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
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:
(Optional) Quarterly installment payments.
Withholding Tax (WHT)
Guatemala
Belgium
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Belgium
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
Effective Tax Rate (ETR)
Guatemala
Belgium
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
18%-19%
