When are the Corporate Income Tax (CIT) returns due in Finland and Guatemala?

For Finland: Four months from the end of the accounting period.. For Guatemala: March 31.

What are the resident Withholding Tax (WHT) rates in Finland and Guatemala?

For Finland: 0/0/0. For Guatemala: 5/0/0.

What are the non-resident Withholding Tax (WHT) rates in Finland and Guatemala?

For Finland: 20/0/15. For Guatemala: 5/10/15.

What are the general VAT rates in Finland and Guatemala?

For Finland: 25.5. For Guatemala: 12.

What are the Composite Effective Average Tax Rates in Finland and Guatemala?

For Finland: 19.71%. For Guatemala: 22.75%.

What are the Composite Effective Marginal Tax Rates in Finland and Guatemala?

For Finland: 22.6%. For Guatemala: 13.33%.

Corporate Tax Comparison

Finland vs Guatemala

Q: What are the general Corporate Income Tax (CIT) rates in Finland and Guatemala?

For Finland: 20. For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income.

Q: When are the Corporate Income Tax (CIT) payments due in Finland and Guatemala?

For Finland: Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.. For Guatemala: March 31.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Finland and Guatemala?

For Finland: The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.. For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month..

Q: What are the Capital Gain Tax (CGT) rates in Finland and Guatemala?

For Finland: Capital gains are constrained by the normal corporate income tax rate.. For Guatemala: 10%.

Compare Finland and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Finland: 4/05/2026 · Guatemala: 4/06/2026

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Compare Corporate Tax

Finland

Guatemala

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Finland: 4/05/2026 · Guatemala: 4/06/2026

Corporate Income Tax (CIT)

Finland

Guatemala

General CIT Rate:

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

CIT Return Due Date:

Four months from the end of the accounting period.

CIT Return Due Date:

March 31

CIT Payment Due Date:

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

CIT Payment Due Date:

March 31

CIT Estimated Payment Due Date:

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

Withholding Tax (WHT)

Finland

Guatemala

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Value-Added Tax (VAT)

Finland

Guatemala

General VAT Rate:

25.5

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Finland

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)

Finland

Guatemala

Composite Effective Average Tax Rate:

19.71%

Composite Effective Average Tax Rate:

22.75%

Composite Effective Marginal Tax Rate:

22.6%

Composite Effective Marginal Tax Rate:

13.33%

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Finland vs Guatemala

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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