WorldTax Compareโ† All Comparisons

Guatemala vs United States
Tax Rate Comparison

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

๐Ÿ‡ฌ๐Ÿ‡น Guatemala
vs
๐Ÿ‡บ๐Ÿ‡ธ United States
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
5โ€“7%
Rates stable; revenue mobilization challenge
No change
10โ€“37%
TCJA provisions extended; no sunset
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
12%
12% IVA maintained
No change
0โ€“11%
No federal sales tax; state avg ~6โ€“9%
No change
Corporate Tax Rate
Corporate Tax Rate
25โ€“28%
25โ€“28%; reform discussions
No change
21%
Federal flat; proposals to raise to 28% stalled
No change
Capital Gains Tax
Capital Gains Tax
10%
10% maintained
No change
0โ€“20%
+ 3.8% NIIT; thresholds inflation-adjusted
No change
Social Security & Payroll
Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~15.3%
SS wage base ~$180,000 est. 2026
No change
State, Regional & Local Taxes

๐Ÿ‡ฌ๐Ÿ‡น Guatemala โ€” Municipal Taxes

Guatemala's 340 municipalities levy the Impuesto รšnico 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 (~11โ€“13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.

๐Ÿ‡บ๐Ÿ‡ธ United States โ€” State & Local Taxes

The U.S. has 50 states each setting their own income tax (0%โ€“13.3%). California tops at 13.3%, while Texas, Florida, and Nevada levy no state income tax. NYC adds its own income tax (up to 3.876%). Sales taxes vary from 0% (Oregon) to over 11% combined. Property taxes are primarily local. Some states like Washington have introduced capital gains levies.

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

Guatemala vs United States: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡บ๐Ÿ‡ธ United States has a higher top income tax rate (5โ€“7% vs 10โ€“37%). ๐Ÿ‡ฌ๐Ÿ‡น Guatemala is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Guatemala has a higher consumption tax (12% vs 0โ€“11%).

๐Ÿข Corporate Tax: ๐Ÿ‡บ๐Ÿ‡ธ United States offers a lower corporate rate (21% vs 28%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฌ๐Ÿ‡น Guatemala taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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