Corporate Tax Comparison

Guatemala vs Cayman Islands

Compare Guatemala and Cayman Islands 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 · Cayman Islands: 2/14/2024 · Time of Update — Guatemala: 4/05/2026 · Cayman Islands: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Cayman Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Guatemala

Cayman Islands

General CIT Rate:

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

CIT Return Due Date:

March 31

CIT Return Due Date:

The Cayman Islands has no tax reporting requirements.

CIT Payment Due Date:

March 31

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)

Guatemala

Cayman Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

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

5/10/15

Value-Added Tax (VAT)

Guatemala

Cayman Islands

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Cayman Islands

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

Guatemala

Cayman Islands

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

13.33%

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