Effective tax rates - Corporate tax statistics — Effective average in Guatemala
Guatemala: Effective tax rates - Corporate tax statistics — Effective average was 26.95 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates - Corporate tax statistics — Effective average in Guatemala, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates - corporate tax statistics — effective average in Guatemala stood at 26.95 Percentage of taxable income.
That represents a change of up 0.2% on the previous year and up 3.8% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Guatemala peaked at 27.04 Percentage of taxable income in 2023 and was at its lowest, 25.89 Percentage of taxable income, in 2018.
That places Guatemala 34th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Guatemala, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 25.96 Percentage of taxable income | — |
| 2018 | 25.89 Percentage of taxable income | -0.3% |
| 2019 | 25.99 Percentage of taxable income | +0.4% |
| 2020 | 26.16 Percentage of taxable income | +0.7% |
| 2021 | 26.12 Percentage of taxable income | -0.2% |
| 2022 | 26.55 Percentage of taxable income | +1.7% |
| 2023 | 27.04 Percentage of taxable income | +1.9% |
| 2024 | 26.89 Percentage of taxable income | -0.6% |
| 2025 | 26.95 Percentage of taxable income | +0.2% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 25.95 Percentage of taxable income | 25.89 Percentage of taxable income | 25.99 Percentage of taxable income | 3 |
| 2020s | 26.62 Percentage of taxable income | 26.12 Percentage of taxable income | 27.04 Percentage of taxable income | 6 |
Countries ranked near Guatemala
- 31 Finland 27.2 Percentage of taxable income compare
- 32 Czechia 27.11 Percentage of taxable income compare
- 33 Italy 27.09 Percentage of taxable income compare
- 35 Armenia 26.94 Percentage of taxable income compare
- 36 Austria 26.61 Percentage of taxable income compare
- 37 Malta 26.5 Percentage of taxable income compare
More economy & growth data for Guatemala
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.43 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.86 Percent per annum (2029)
- Households and NPISHs Final consumption expenditure (current LCU) 6.55 % change on previous year (2025)
- Households and NPISHs Final consumption expenditure (current LCU) 6.7 current LCU per US$ of GDP (2025)
- Households and NPISHs Final consumption expenditure (current LCU) 44,179 current LCU per person (2025)
- Households and NPISHs Final consumption expenditure (constant 2015) 4.66 % change on previous year (2025)
- Households and NPISHs Final consumption expenditure (constant 2015) 0.6373 constant 2015 US$ per US$ of GDP (2025)
- Households and NPISHs Final consumption expenditure (constant 2015) 4,205 constant 2015 US$ per person (2025)
- Final consumption expenditure (current US$), annual growth rate 8.39 % change on previous year (2025)
- Final consumption expenditure (current US$), per unit of GDP 0.9864 current US$ per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Guatemala?
- Effective tax rates - corporate tax statistics — effective average in Guatemala was 26.95 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Guatemala?
- The highest recorded value was 27.04 Percentage of taxable income in 2023.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Guatemala?
- The lowest recorded value was 25.89 Percentage of taxable income in 2018.
- How does Guatemala rank for effective tax rates - corporate tax statistics — effective average?
- Guatemala ranks 34th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Guatemala?
- Over the last ten years it is up 3.8%. The long-run trend across the full record is flat.
- Where does this Guatemala data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
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.