When are the Corporate Income Tax (CIT) returns due in Guatemala and Brazil?

For Guatemala: March 31. For Brazil: The last working day of July..

What are the resident Withholding Tax (WHT) rates in Guatemala and Brazil?

For Guatemala: 5/0/0. For Brazil: 0 / 15 - 22.5 / N/A.

What are the non-resident Withholding Tax (WHT) rates in Guatemala and Brazil?

For Guatemala: 5/10/15. For Brazil: 10 / 15 / 15.

What are the general VAT rates in Guatemala and Brazil?

For Guatemala: 12. For Brazil: 5% - 30%.

What are the Composite Effective Average Tax Rates in Guatemala and Brazil?

For Guatemala: 22.75%. For Brazil: 32%.

What are the Composite Effective Marginal Tax Rates in Guatemala and Brazil?

For Guatemala: 13.33%. For Brazil: 15%.

Corporate Tax Comparison

Guatemala vs Brazil

Q: What are the general Corporate Income Tax (CIT) rates in Guatemala and Brazil?

For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income. For Brazil: 34 (composed of 25% IRPJ and 9% CSLL)..

Q: When are the Corporate Income Tax (CIT) payments due in Guatemala and Brazil?

For Guatemala: March 31. For Brazil: Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Guatemala and Brazil?

For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month.. For Brazil: Normally monthly instalments, but there is an option of quarterly instalment..

Q: What are the Capital Gain Tax (CGT) rates in Guatemala and Brazil?

For Guatemala: 10%. For Brazil: Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT)..

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

Time of Update — Guatemala: 4/06/2026 · Brazil: 3/24/2026

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Compare Corporate Tax

Guatemala

Brazil

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Brazil: 3/24/2026

Corporate Income Tax (CIT)

Guatemala

Brazil

General CIT Rate:

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

General CIT Rate:

34 (composed of 25% IRPJ and 9% CSLL).

CIT Return Due Date:

March 31

CIT Return Due Date:

The last working day of July.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

Usually, on the last working day of March of the following year (when calculating IRPJ and CSLL annually), taxpayers can pay taxes within a quota from the last working day of the next month to the end of the quarter, or they can pay taxes in three installments, with the first installment from the next month to the end of the quarter when IRPJ and CSLL are calculated quarterly.

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:

Normally monthly instalments, but there is an option of quarterly instalment.

Withholding Tax (WHT)

Guatemala

Brazil

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 15 - 22.5 / N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

10 / 15 / 15

Value-Added Tax (VAT)

Guatemala

Brazil

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

5% - 30%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Brazil

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Residents: 34 legal entities (considered as a part of normal income, subject to normal CIT tax rate); non-residents: 15 to 22.5 (WHT); non-residents from tax haven countries: 25 (WHT).

Effective Tax Rate (ETR)

Guatemala

Brazil

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

32%

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

15%

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Guatemala vs Brazil

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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