Corporate income tax and effective carbon prices (OECD)
OECD corporate tax statistics for Guatemala: statutory corporate income tax rates, effective tax rates, standard withholding taxes on dividends, interest and royalties, and carbon and energy pricing measures (carbon pricing score, revenue forgone and revenue potential), from 2000 to 2026.
- data points
- 655
- series
- 196
- Period
- 2000–2026
- Source
- OECD
- Licence
- use allowed with attribution
- Attribution the licence asks for
- OECD (2026), Corporate Tax Statistics Database, https://www.oecd.org/en/data/datasets/corporate-tax-statistics-database.html. Name each flow as the Data Explorer names it, e.g. Corporate income tax rates or Effective carbon rates.
- Licence read on
- Nov 8, 2026
- Frequencies
- Annual: 196 series
- Nature of the data
- Published: 655 data points
- Retrieved
- Nov 7, 2026
- Data state
- Advance Guatemala keeps the data point as the source published it: it does not compare it with other sources or apply the tolerance bands it uses for the site's verified figures.
Dimensions
How the source classifies its series, with the most frequent values first.
Measure
- SEP Share of emissions priced
- CPS Carbon pricing score
- REVFOR Revenue forgone
- EATR Effective average tax rate
- EMTR Effective marginal tax rate
- PBAR Cost of capital
- CAPITAL_ALLOWANCES Capital allowances
- CBRPOT120 Additional revenue from carbon price floor of EUR 120
Sector
- ENE Energy use sectors
- ELEC Electricity
- INDUSTRY Industry
- OFFROAD Off-road transport
- RESCOM Buildings
- ROAD Road transport
- _T Total
- _Z Not applicable
Notes
Effective rates are OECD calculations from the rules in force, not observed revenue. The net effective carbon and energy rates are not repeated here: they are in 'OECD statistics on Guatemala'.
Series
Every series in the dataset. Open one to see its data points, each with its source link.