Corporate Tax Comparison

Estonia vs Guatemala

Compare Estonia 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 — Estonia: 4/05/2026 · Guatemala: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Estonia

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Estonia: 4/05/2026 · Guatemala: 4/06/2026

Corporate Income Tax (CIT)

Estonia

Guatemala

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

General CIT Rate:

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

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

March 31

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

March 31

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

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)

Estonia

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

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

0/0/10

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

5/10/15

Value-Added Tax (VAT)

Estonia

Guatemala

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Guatemala

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

Estonia

Guatemala

Composite Effective Average Tax Rate:

17.0%

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

13.33%

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