Guatemala vs Luxembourg
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Luxembourg: 4/05/2026
Compare Guatemala and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Luxembourg
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
March 31
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Guatemala
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Luxembourg
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Guatemala
Luxembourg
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
18.09%
