Corporate Tax Comparison

Guatemala vs Ireland

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

Published — Guatemala: 8/21/2024 · Ireland: 2/14/2024 · Time of Update — Guatemala: 4/05/2026 · Ireland: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Guatemala: 8/21/2024 · Ireland: 2/14/2024 · Time of Update — Guatemala: 4/05/2026 · Ireland: 4/04/2026

Corporate Income Tax (CIT)

Guatemala

Ireland

General CIT Rate:

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

General CIT Rate:

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

CIT Return Due Date:

March 31

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

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:

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

Withholding Tax (WHT)

Guatemala

Ireland

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

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

5/10/15

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

25/20/20

Value-Added Tax (VAT)

Guatemala

Ireland

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Ireland

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

33%

Effective Tax Rate (ETR)

Guatemala

Ireland

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

12.36

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

13.21

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