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What is Guatemala's corporate income tax rate compared with the region?

According to the cited documentsRegional benchmark

Corporate income tax, Guatemala

25%

Or 5%/7% on gross income2026PwC

According to PwC: Guatemala 25% on profits (or 5%/7% on gross income under the optional simplified regime), with a 1% solidarity tax (ISO) creditable and acting as a de facto minimum; Costa Rica 30% (reduced brackets of 5-20% for small firms with gross income below ₡119.17 M); El Salvador 30% (25% if taxable income is US$150,000 or less); Honduras 25% plus a 5% solidarity contribution on income above L1 million (an effective burden of about 30% for medium-sized and large firms); Nicaragua 30% with a definitive minimum payment of 1-3% on gross income; the Dominican Republic 27% with a 1% asset tax as an alternative minimum; Mexico 30% federal with no general tax holidays. Guatemala has the lowest headline rate in the table, alongside the Honduran base rate.

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  • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico30%2026PwC
  • Corporate income tax, Honduras25% + 5% solidarity contribution on income > L1 M2026PwC
  • Corporate income tax, Dominican Rep.27%2026PwC

Sources

  • PwC

    PwC Worldwide Tax Summaries, Guatemala

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, Costa Rica

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, El Salvador

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, Honduras

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, Nicaragua

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, Dominican Republic

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries, Mexico

    • Corporate income tax, Guatemala
    • Corporate income tax, Costa Rica / El Salvador / Nicaragua / Mexico
    • Corporate income tax, Honduras
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source