Effective tax rates: Corporate tax statistics Effective … marginal in Guatemala
Guatemala: Effective tax rates: Corporate tax statistics Effective … marginal was 38.38 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal in Guatemala, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective marginal in Guatemala is 38.38 Percentage of taxable income, measured in 2025.
The figure is up 0.9% on the previous year and up 8.3% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Guatemala peaked at 38.49 Percentage of taxable income in 2023 and was at its lowest, 35.3 Percentage of taxable income, in 2018.
That places Guatemala 41st out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics Effective … marginal in Guatemala, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 35.44 Percentage of taxable income | — |
| 2018 | 35.3 Percentage of taxable income | -0.4% |
| 2019 | 35.57 Percentage of taxable income | +0.8% |
| 2020 | 36.03 Percentage of taxable income | +1.3% |
| 2021 | 35.9 Percentage of taxable income | -0.4% |
| 2022 | 37.02 Percentage of taxable income | +3.1% |
| 2023 | 38.49 Percentage of taxable income | +4.0% |
| 2024 | 38.03 Percentage of taxable income | -1.2% |
| 2025 | 38.38 Percentage of taxable income | +0.9% |
Guatemala compared with similar countries
- Guatemala's 38.38 Percentage of taxable income is above the median for upper middle income countries, which is 34.66 Percentage of taxable income, 1.1× the median. (24 countries reporting)
- Guatemala's 38.38 Percentage of taxable income is above the median for Latin America & Caribbean, which is 27.92 Percentage of taxable income, 1.4× the median. (23 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 35.44 Percentage of taxable income | 35.3 Percentage of taxable income | 35.57 Percentage of taxable income | 3 |
| 2020s | 37.31 Percentage of taxable income | 35.9 Percentage of taxable income | 38.49 Percentage of taxable income | 6 |
Countries ranked near Guatemala
- 38 Benin 39.63 Percentage of taxable income compare
- 39 Dominican Republic 39.2 Percentage of taxable income compare
- 40 Ireland 38.77 Percentage of taxable income compare
- 42 Curaçao 35.14 Percentage of taxable income compare
- 43 Italy 33.8 Percentage of taxable income compare
- 44 Spain 32.38 Percentage of taxable income compare
More economy & growth data for Guatemala
- Real gdp growth, annual growth rate 3.37 % change on previous year (2024)
- 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)
- SDRs holdings, US dollar, annual growth rate 4.78 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0059 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 38.64 units per person (2025)
- SDRs holdings, SDR, annual growth rate -0.2199 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0043 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 28.22 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.01 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in Guatemala?
- Effective tax rates - corporate tax statistics — effective marginal in Guatemala was 38.38 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 marginal recorded in Guatemala?
- The highest recorded value was 38.49 Percentage of taxable income in 2023.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Guatemala?
- The lowest recorded value was 35.3 Percentage of taxable income in 2018.
- How does Guatemala rank for effective tax rates - corporate tax statistics — effective marginal?
- Guatemala ranks 41st out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Guatemala?
- Over the last ten years it is up 8.3%. The long-run trend across the full record is rising.
- 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 marginal 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.