When are the Corporate Income Tax (CIT) returns due in Guatemala and United Kingdom?

For Guatemala: March 31. For United Kingdom: Tax returns need to be submitted within one year after the end of the accounting period..

When are the Corporate Income Tax (CIT) estimated payments due in Guatemala and United Kingdom?

For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month.. For United Kingdom: According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary..

What are the resident Withholding Tax (WHT) rates in Guatemala and United Kingdom?

For Guatemala: 5/0/0. For United Kingdom: 0/20/20.

What are the non-resident Withholding Tax (WHT) rates in Guatemala and United Kingdom?

For Guatemala: 5/10/15. For United Kingdom: 0/20/20.

What are the general VAT rates in Guatemala and United Kingdom?

For Guatemala: 12. For United Kingdom: 20.

What are the Capital Gain Tax (CGT) rates in Guatemala and United Kingdom?

For Guatemala: 10%. For United Kingdom: Capital gains are subject to the regular corporate tax rate..

What are the Composite Effective Average Tax Rates in Guatemala and United Kingdom?

For Guatemala: 22.75%. For United Kingdom: 22.55.

What are the Composite Effective Marginal Tax Rates in Guatemala and United Kingdom?

For Guatemala: 13.33%. For United Kingdom: 11.51.

Corporate Tax Comparison

Guatemala vs United Kingdom

Q: What are the general Corporate Income Tax (CIT) rates in Guatemala and United Kingdom?

For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income. For United Kingdom: 1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023). 2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023). 3. A tapered tax rate applies to profits falling between £50,000 and £250,000..

Q: When are the Corporate Income Tax (CIT) payments due in Guatemala and United Kingdom?

For Guatemala: March 31. For United Kingdom: According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary..

Compare Guatemala and United Kingdom corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Guatemala: 4/06/2026 · United Kingdom: 4/02/2026

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Compare Corporate Tax

Guatemala

United Kingdom

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · United Kingdom: 4/02/2026

Corporate Income Tax (CIT)

Guatemala

United Kingdom

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

CIT Return Due Date:

March 31

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

CIT Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

Withholding Tax (WHT)

Guatemala

United Kingdom

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Value-Added Tax (VAT)

Guatemala

United Kingdom

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

United Kingdom

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

Effective Tax Rate (ETR)

Guatemala

United Kingdom

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

22.55

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

11.51

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Guatemala vs United Kingdom

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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