Guatemala Corporate Tax Calculator 2026
CIT 25% standard, 7% small business, 5% maquila.
Guatemala Tax System
Corporate Income Tax (ISR Empresarial) in Guatemala is levied at 25% on net profits for most corporations. Small businesses with annual revenue below Q150,000 may opt for a reduced 7% rate on gross revenue. Maquila (manufacturing) companies benefit from a reduced 5% rate. Guatemala operates a territorial tax system — only Guatemala-source income is taxable.
2026 Rates: CIT 25% standard, 7% small business (revenue < Q150,000), 5% maquila.
Guatemala Corporate Tax Calculator 2026
CIT 25% standard, 7% small business, 5% maquila.
Taxable ProfitQ 500,000
ISR (25%)Q 125,000
Profit After TaxQ 375,000