Corporate Tax Comparison

Guatemala vs Italy

Compare Guatemala and Italy 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 · Italy: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Guatemala

Italy

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Guatemala

Italy

General CIT Rate:

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

General CIT Rate:

CIT Return Due Date:

March 31

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

The last day of the sixth month after the end of the tax 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:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

Withholding Tax (WHT)

Guatemala

Italy

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

5/10/15

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

26/26/30

Value-Added Tax (VAT)

Guatemala

Italy

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Italy

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

Effective Tax Rate (ETR)

Guatemala

Italy

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

21.18%

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

-22.74%

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