Guatemala vs Spain: Effective tax rates - Corporate tax statistics — Effective marginal

Guatemala
38.38 Percentage of taxable income
in 2025
Spain
32.38 Percentage of taxable income
in 2025
Guatemala rank
41st
Spain rank
44th

Effective tax rates - Corporate tax statistics — Effective marginal over time

  • Guatemala
  • Spain
010203040201720212025

How they compare

Guatemala currently reports 38.38 Percentage of taxable income against 32.38 Percentage of taxable income in Spain, a difference of 6 Percentage of taxable income.

That makes Guatemala's figure about 1.2 times Spain's.

Across all 9 years both countries report, Guatemala has been ahead every year.

Guatemala ranks 41st and Spain ranks 44th of 99 countries.

Guatemala has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Guatemala Spain Difference Ahead
2010s 35.44 Percentage of taxable income 18.12 Percentage of taxable income 17.31 Percentage of taxable income Guatemala
2020s 37.31 Percentage of taxable income 26.65 Percentage of taxable income 10.66 Percentage of taxable income Guatemala

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates - corporate tax statistics — effective marginal, Guatemala or Spain?
Guatemala, at 38.38 Percentage of taxable income against 32.38 Percentage of taxable income in Spain as of 2025.
What is the difference in effective tax rates - corporate tax statistics — effective marginal between Guatemala and Spain?
6 Percentage of taxable income, with Guatemala ahead.
How many years of comparable data are there for Guatemala and Spain?
9 years are reported by both, from 2017 to 2025.
How do Guatemala and Spain rank globally for effective tax rates - corporate tax statistics — effective marginal?
Guatemala ranks 41st and Spain ranks 44th of 99 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Guatemala vs Spain: Effective tax rates - Corporate tax statistics — Effective marginal. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/guatemala/spain/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.