Netherlands 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.
๐ณ๐ฑ Netherlands โ Municipal & Water Board Taxes
The Netherlands is a unitary state โ income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.
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.
Netherlands vs Guatemala: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฑ Netherlands has a higher top income tax rate (9.32โ49.5% vs 5โ7%). ๐ฌ๐น Guatemala is more favourable for high earners.
๐ VAT/Sales Tax: Netherlands has a higher consumption tax (9โ21% vs 12%).
๐ข Corporate Tax: ๐ณ๐ฑ Netherlands offers a lower corporate rate (25.8% vs 28%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐น Guatemala taxes investment gains at a lower rate (10% vs 38%), benefiting investors.