Corporate Tax Comparison

France vs Guatemala

Compare France and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — France: 2/14/2024 · Guatemala: 8/21/2024 · Time of Update — France: 9/26/2026 · Guatemala: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

France

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — France: 2/14/2024 · Guatemala: 8/21/2024 · Time of Update — France: 9/26/2026 · Guatemala: 4/05/2026

Corporate Income Tax (CIT)

France

Guatemala

General CIT Rate:

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

General CIT Rate:

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

CIT Return Due Date:

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

CIT Return Due Date:

March 31

CIT Payment Due Date:

Balance due on 15 May of the following year for a 31 December year-end.

CIT Payment Due Date:

March 31

CIT Estimated Payment Due Date:

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

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)

France

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

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

25/0/25

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

5/10/15

Value-Added Tax (VAT)

France

Guatemala

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

France

Guatemala

General Capital Gain Tax Rate:

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

France

Guatemala

Composite Effective Average Tax Rate:

23.66

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

15.38

Composite Effective Marginal Tax Rate:

13.33%

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