Denmark vs Guatemala
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Guatemala: 4/06/2026
Compare Denmark and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Guatemala
General CIT Rate:
22
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:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income 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)
Denmark
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Guatemala
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Denmark
Guatemala
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
13.33%
