Belgium vs Guatemala
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Guatemala: 4/06/2026
Compare Belgium and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Guatemala
General CIT Rate:
25
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 tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
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)
Belgium
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Guatemala
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Belgium
Guatemala
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
13.33%
