Guatemala vs South Africa
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / South Africa: 4/06/2026
Compare Guatemala and South Africa corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs South Africa Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
South Africa
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:
27%
CIT Return Due Date:
March 31
CIT Return Due Date:
Within 12 months from the end of the tax year
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Within 6 months after the company's tax year-end
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:
Twice a year: first payment within 6 months of year-start, second before year-end
Withholding Tax (WHT)
Guatemala
South Africa
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
South Africa
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Corporations 21.6% effective; individuals 18% effective
Effective Tax Rate (ETR)
Guatemala
South Africa
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
24.37%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
12.99%
