Guatemala vs Portugal
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Portugal: 4/04/2026
Compare Guatemala and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Portugal
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:
21
CIT Return Due Date:
March 31
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The last day of the fifth month after the end of the tax 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:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Guatemala
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Portugal
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Guatemala
Portugal
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
16.01%
