Guatemala vs Cyprus
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Cyprus: 4/05/2026
Compare Guatemala and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Cyprus
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:
12.5
CIT Return Due Date:
March 31
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar 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.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Guatemala
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Cyprus
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Guatemala
Cyprus
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
5.92%
