Corporate Tax Comparison

Guatemala vs Philippines

Compare Guatemala and Philippines 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 · Philippines: 8/07/2024 · Time of Update — Guatemala: 4/05/2026 · Philippines: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Guatemala: 8/21/2024 · Philippines: 8/07/2024 · Time of Update — Guatemala: 4/05/2026 · Philippines: 4/05/2026

Corporate Income Tax (CIT)

Guatemala

Philippines

General CIT Rate:

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

General CIT Rate:

25%

CIT Return Due Date:

March 31

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

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:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Guatemala

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

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

5/10/15

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

25/20/25

Value-Added Tax (VAT)

Guatemala

Philippines

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Philippines

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Guatemala

Philippines

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

13.33%

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