Guatemala vs El Salvador
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / El Salvador: 4/05/2026
Compare Guatemala and El Salvador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs El Salvador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
El Salvador
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:
April 30
CIT Payment Due Date:
March 31
CIT Payment Due Date:
April 30
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:
"During the first ten working days of the following month."
Withholding Tax (WHT)
Guatemala
El Salvador
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
El Salvador
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
10 or 30
Effective Tax Rate (ETR)
Guatemala
El Salvador
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
27.49%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
18.93%
