Guatemala vs Turkey
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Turkey: 4/04/2026
Compare Guatemala and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Turkey
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
March 31
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Guatemala
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Turkey
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Guatemala
Turkey
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
9.56%
