Guatemala

Paying Taxes in

Guatemala

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 44 31% or 5% value added 25.9
Extraordinary and temporary tax -IETAAP 4 1.0% turnover 17.7 included in other taxes
Social security contributions 12 144 12.7% gross salaries 14.3
Property tax 4 0.9% property value 0.5
Tax on interest 1 10.0% interest income 0.3
Advertising tax 1 0.5% advertising expenses 0
Value added tax (VAT) 1 online filing 156 12.0% value added and land sale not included
Totals: 24 344 40.9
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