Guatemala vs Bolivia
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Bolivia: 4/01/2026
Compare Guatemala and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Bolivia
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:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
March 31
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
120 days after the fiscal year-end.
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:
NA
Withholding Tax (WHT)
Guatemala
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Bolivia
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
Effective Tax Rate (ETR)
Guatemala
Bolivia
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
25%–26%
