Costa Rica vs Guatemala
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Guatemala: 4/06/2026
Compare Costa Rica and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Guatemala
General CIT Rate:
30%
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
March 31
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
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.
Withholding Tax (WHT)
Costa Rica
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Guatemala
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Costa Rica
Guatemala
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
13.33%
