What are the general Corporate Income Tax (CIT) rates in Guatemala and Argentina?

For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income. For Argentina: 0 - ARS 133,514,185.74：25% ARS 133,514,185.75 - ARS 1,335,141,857.38：30% above ARS 1,335,141,857.39：35%.

When are the Corporate Income Tax (CIT) returns due in Guatemala and Argentina?

For Guatemala: March 31. For Argentina: The second week of the fifth month after the end of the fiscal year..

When are the Corporate Income Tax (CIT) payments due in Guatemala and Argentina?

For Guatemala: March 31. For Argentina: Second week of fifth month after the fiscal year ends..

What are the resident Withholding Tax (WHT) rates in Guatemala and Argentina?

For Guatemala: 5/0/0. For Argentina: 0 / 7 / 6 / 6.

What are the non-resident Withholding Tax (WHT) rates in Guatemala and Argentina?

For Guatemala: 5/10/15. For Argentina: 7 / 0 / 15 05 / 35 / 21 / 28.

What are the general VAT rates in Guatemala and Argentina?

For Guatemala: 12. For Argentina: 21.

What are the Capital Gain Tax (CGT) rates in Guatemala and Argentina?

For Guatemala: 10%. For Argentina: Subject to the standard corporate income tax rate (25%–35%)..

What are the Composite Effective Average Tax Rates in Guatemala and Argentina?

For Guatemala: 22.75%. For Argentina: 28%.

What are the Composite Effective Marginal Tax Rates in Guatemala and Argentina?

For Guatemala: 13.33%. For Argentina: 21%.

Corporate Tax Comparison

Guatemala vs Argentina

Q: When are the Corporate Income Tax (CIT) estimated payments due in Guatemala and Argentina?

For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month.. For Argentina: "Monthly installment payments.".

Compare Guatemala and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Guatemala: 4/06/2026 · Argentina: 4/01/2026

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Compare Corporate Tax

Guatemala

Argentina

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Argentina: 4/01/2026

Corporate Income Tax (CIT)

Guatemala

Argentina

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

General CIT Rate:

0 - ARS 133,514,185.74：25%

ARS 133,514,185.75 - ARS 1,335,141,857.38：30%

above ARS 1,335,141,857.39：35%

CIT Return Due Date:

March 31

CIT Return Due Date:

The second week of the fifth month after the end of the fiscal year.

CIT Payment Due Date:

March 31

CIT Payment Due Date:

Second week of fifth month after the fiscal year ends.

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

CIT Estimated Payment Due Date:

"Monthly installment payments."

Withholding Tax (WHT)

Guatemala

Argentina

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

7 / 0 / 15 05 / 35 / 21 / 28

Value-Added Tax (VAT)

Guatemala

Argentina

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Argentina

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Subject to the standard corporate income tax rate (25%–35%).

Effective Tax Rate (ETR)

Guatemala

Argentina

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

28%

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

21%

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Guatemala vs Argentina

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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