Corporate Tax Comparison

Guatemala vs Puerto Rico

Compare Guatemala and Puerto Rico 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 · Puerto Rico: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Puerto Rico: 4/06/2026

Corporate Income Tax (CIT)

Guatemala

Puerto Rico

General CIT Rate:

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

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

March 31

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 Payment 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 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:

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.

Withholding Tax (WHT)

Guatemala

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

5/10/15

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

10/29/29

Value-Added Tax (VAT)

Guatemala

Puerto Rico

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

11.5

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Puerto Rico

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Guatemala

Puerto Rico

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >