Corporate Tax Comparison

Guatemala vs Marshall Islands

Compare Guatemala and Marshall Islands 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 · Marshall Islands: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Guatemala

Marshall Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Marshall Islands: 4/06/2026

Corporate Income Tax (CIT)

Guatemala

Marshall Islands

General CIT Rate:

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

General CIT Rate:

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

CIT Return Due Date:

March 31

CIT Return Due Date:

N/A for non resident companies

CIT Payment Due Date:

March 31

CIT Payment Due Date:

N/A for non resident companies

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:

N/A for non resident companies

Withholding Tax (WHT)

Guatemala

Marshall Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Guatemala

Marshall Islands

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Marshall Islands

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Guatemala

Marshall Islands

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

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