Turkey vs Guatemala
Corporate Tax Comparison
Time of Update: Turkey: 4/04/2026 / Guatemala: 4/06/2026
Compare Turkey and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Turkey vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Turkey
Guatemala
General CIT Rate:
25 (financial companies up to 30%)
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 30th day of the fourth month after the end of the fiscal year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
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)
Turkey
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Turkey
Guatemala
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Turkey
Guatemala
Composite Effective Average Tax Rate:
22.33%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
9.56%
Composite Effective Marginal Tax Rate:
13.33%
