Guatemala vs Democratic Republic of Congo
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐ฌ๐น Guatemala โ Municipal Taxes
Guatemala's 340 municipalities levy the Impuesto รnico sobre Inmuebles (IUSI โ 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 Administraciรณn Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11โ13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.
๐จ๐ฉ Democratic Republic of Congo โ Provincial & Territory Taxes
The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth โ cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Gรฉnรฉrale des Impรดts (DGI) is improving with digitalization support, but significant informality persists throughout the country.
Guatemala vs Democratic Republic of Congo: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ฉ Democratic Republic of Congo has a higher top income tax rate (5โ7% vs 0โ40%). ๐ฌ๐น Guatemala is more favourable for high earners.
๐ VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (12% vs 16%).
๐ข Corporate Tax: ๐ฌ๐น Guatemala offers a lower corporate rate (28% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐น Guatemala taxes investment gains at a lower rate (10% vs 30%), benefiting investors.