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% |
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
- 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps 865.22 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0076 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 47.01 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 1.85 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 11.98 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0163 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 100.4 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 34.17 % 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.