Guatemala vs Mexico
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Mexico: 4/05/2026
Compare Guatemala and Mexico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Mexico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Mexico
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
30
CIT Return Due Date:
March 31
CIT Return Due Date:
31 March
CIT Payment Due Date:
March 31
CIT Payment Due Date:
31 March
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.
CIT Estimated Payment Due Date:
The estimated payment by CIT will be due on the 17th of each month.
Withholding Tax (WHT)
Guatemala
Mexico
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0.9/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/4.9-35/5-35
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Mexico
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Mexican residents are taxed at 30% of their income. Non-residents are taxed at 25% of their total income or 35% of their net income.
Effective Tax Rate (ETR)
Guatemala
Mexico
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
27.63%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
20.29%
