Portugal vs Guatemala
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Guatemala: 4/06/2026
Compare Portugal and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Guatemala
General CIT Rate:
21
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
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.
Withholding Tax (WHT)
Portugal
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Guatemala
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Portugal
Guatemala
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
13.33%
