Vietnam vs Guatemala
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Guatemala: 4/06/2026
Compare Vietnam and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Guatemala
General CIT Rate:
20
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:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Quarterly payments must be made no later than the 30th day of the next quarter.
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)
Vietnam
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Guatemala
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Vietnam
Guatemala
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
13.33%
