Guatemala vs France
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
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.
๐ซ๐ท France โ Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe fonciรจre (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
Guatemala vs France: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ซ๐ท France has a higher top income tax rate (5โ7% vs 0โ45%). ๐ฌ๐น Guatemala is more favourable for high earners.
๐ VAT/Sales Tax: France has a higher consumption tax (12% vs 5.5โ20%).
๐ข Corporate Tax: ๐ซ๐ท France offers a lower corporate rate (25% vs 28%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐น Guatemala taxes investment gains at a lower rate (10% vs 30%), benefiting investors.