Corporate Tax Comparison

United Kingdom vs Guatemala

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

Published — United Kingdom: 2/14/2024 · Guatemala: 8/21/2024 · Time of Update — United Kingdom: 9/24/2026 · Guatemala: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

United Kingdom

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Kingdom: 2/14/2024 · Guatemala: 8/21/2024 · Time of Update — United Kingdom: 9/24/2026 · Guatemala: 4/05/2026

Corporate Income Tax (CIT)

United Kingdom

Guatemala

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

General CIT Rate:

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

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Return Due Date:

March 31

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

CIT Payment Due Date:

March 31

CIT Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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)

United Kingdom

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

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

0/20/20

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

5/10/15

Value-Added Tax (VAT)

United Kingdom

Guatemala

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom

Guatemala

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

United Kingdom

Guatemala

Composite Effective Average Tax Rate:

22.55

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

11.51

Composite Effective Marginal Tax Rate:

13.33%

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