Guatemala vs Costa Rica
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Costa Rica: 4/06/2026
Compare Guatemala and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Costa Rica
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:
30%
CIT Return Due Date:
March 31
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Final payment should also be made by 15 March
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:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Withholding Tax (WHT)
Guatemala
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Costa Rica
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Guatemala
Costa Rica
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
26.12%
