Puerto Rico vs Guatemala
Corporate Tax Comparison
Time of Update: Puerto Rico: 4/06/2026 / Guatemala: 4/06/2026
Compare Puerto Rico and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Puerto Rico vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Puerto Rico
Guatemala
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
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.
Withholding Tax (WHT)
Puerto Rico
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Puerto Rico
Guatemala
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Puerto Rico
Guatemala
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.33%
