Italy vs Guatemala
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.
๐ฎ๐น Italy โ Regional & Municipal Income Taxes
Italy's 20 regions levy addizionale regionale at 0.7%โ3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.
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.
Italy vs Guatemala: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฎ๐น Italy has a higher top income tax rate (23โ43% vs 5โ7%). ๐ฌ๐น Guatemala is more favourable for high earners.
๐ VAT/Sales Tax: Italy has a higher consumption tax (4โ22% vs 12%).
๐ข Corporate Tax: ๐ฎ๐น Italy offers a lower corporate rate (24% vs 28%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐น Guatemala taxes investment gains at a lower rate (10% vs 26%), benefiting investors.