Guatemala vs Peru
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Peru: 4/04/2026
Compare Guatemala and Peru corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Peru Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Peru
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:
29.5
CIT Return Due Date:
March 31
CIT Return Due Date:
The first week of April.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The first week of April.
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:
12 monthly installments.
Withholding Tax (WHT)
Guatemala
Peru
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/4.99/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Peru
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Guatemala
Peru
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
29.17%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
38.68%
