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Andorra vs Guatemala
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡¦πŸ‡© Andorra
vs
πŸ‡¬πŸ‡Ή Guatemala
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–10%
10% top; EU alignment reforms ongoing
No change
5–7%
Rates stable; revenue mobilization challenge
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
4.5%
4.5% IGI β€” lowest in Europe
No change
12%
12% IVA maintained
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10% IS; EU Association Agreement compliance
No change
25–28%
25–28%; reform discussions
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT β€” key differentiator
No change
10%
10% maintained
No change
Social Security & Payroll
Social Security / Payroll
~21.5%
CASS stable; healthcare system well-funded
No change
~15.67%
IGSS; expanding coverage priority
No change
State, Regional & Local Taxes

πŸ‡¦πŸ‡© Andorra β€” Parish Taxes & Local Levies

Andorra's 7 parishes (parrΓ²quies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.

πŸ‡¬πŸ‡Ή Guatemala β€” Municipal Taxes

Guatemala's 340 municipalities levy the Impuesto Único sobre Inmuebles (IUSI β€” property tax at 0.9% of assessed value above GTQ 2,000), business licences (boleto de ornato), and vehicle stickers. Guatemala City municipality has the highest rates. The Superintendencia de AdministraciΓ³n Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11–13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Andorra vs Guatemala: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡¦πŸ‡© Andorra has a higher top income tax rate (0–10% vs 5–7%). πŸ‡¬πŸ‡Ή Guatemala is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Guatemala has a higher consumption tax (4.5% vs 12%).

🏒 Corporate Tax: πŸ‡¦πŸ‡© Andorra offers a lower corporate rate (10% vs 28%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¦πŸ‡© Andorra taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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