Guatemala vs Uruguay
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Uruguay: 4/06/2026
Compare Guatemala and Uruguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Uruguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Uruguay
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%
CIT Return Due Date:
March 31
CIT Return Due Date:
End of the 4th month after fiscal year-end
CIT Payment Due Date:
March 31
CIT Payment Due Date:
End of the 4th month after 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:
Monthly advance payments
Withholding Tax (WHT)
Guatemala
Uruguay
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/12/12
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Uruguay
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Corporations 25%; individuals 12%
Effective Tax Rate (ETR)
Guatemala
Uruguay
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
24.24%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
26.61%
