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What is Guatemala's corporate income tax rate and how is it paid under the profits regime?

According to the cited documentsQuarterly payment options: no direct sourceTo be confirmedTaxes

Income tax rate, Profits Regime

25%

In forcePwCJun 9, 2026

The Profits from Business Activities Regime taxes net income (profits, with deductible costs and expenses) at 25%. It is paid quarterly with an annual settlement; the sworn return is filed by 31 March at the latest. The governing law is Decree 10-2012, the Tax Update Act.

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  • Deadline for the annual sworn return31 MarchAnnualPwC

Sources

  • PwC

    PwC Worldwide Tax Summaries · Guatemala, Taxes on corporate income

    • Income tax rate, Profits Regime
    • Deadline for the annual sworn return
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • Decreto 10-2012

    Ley de Actualización Tributaria · texto

    icnl.orgAccessed Aug 19, 2026Go to the source