Guatemala vs Ecuador
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Ecuador: 4/06/2026
Compare Guatemala and Ecuador corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Ecuador Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Ecuador
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:
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
CIT Return Due Date:
March 31
CIT Return Due Date:
Between April 9 and April 28 each year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Between April 9 and April 28 each year.
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:
NA
Withholding Tax (WHT)
Guatemala
Ecuador
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Ecuador
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
Effective Tax Rate (ETR)
Guatemala
Ecuador
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
23.34%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
18.60%
