On the benchmark data, Guatemala wins on: (1) labor scale, a labor force of 7.5 million, the largest on the isthmus, the only neighbor able to staff operations employing tens of thousands (BPO already employs 55,000); (2) macro and credit, Ba1/BB+/BB, equal to or better than any Central American neighbor, debt/GDP of 26.8% and a rising trajectory while Mexico slides; (3) the cheapest industrial electricity in SIEPAC, in the EEGSA area (ECLAC, June 2025), with a wholesale market open to users above 100 kW; (4) geography, a land border with Mexico, a customs union with Honduras and El Salvador in accession, two coasts and three container ports; (5) a headline corporate income tax of 25%, the lowest in the table, which weighs more as Pillar 2 devalues exemptions.
Where does Guatemala beat its regional competitors as an investment destination?
According to the cited documentsRegional benchmark
Sources
World Bank API WDI
ECLAC Estadísticas del subsector eléctrico de los países del SICA, 2024
MEF MEF Paraguay, Regional Outlook of Sovereign Ratings, dic-2025
PwC PwC Worldwide Tax Summaries, Guatemala
