🇬🇹 危地马拉税率 · Guatemala Tax Rates
GT · 北美洲 · North America
Guatemala corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 5-7% — Flat rate on gross income for individuals
- 增值税 / 商品服务税 VAT / GST: 12% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — Depends on product
- 预扣税 Withholding Tax: 5-15% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: Included in income tax — No separate capital gains tax
- 财产税 / 房产税 Property Tax: Varies — Municipal property tax applies
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax
- 印花税 Stamp Duty: Varies — On certain documents and transactions
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 12.67% — Employer and employee contributions
- 其他税种 Other Taxes: Varies — Municipal taxes and fees