British Virgin Islands vs Guatemala
Corporate Tax Comparison
Time of Update: British Virgin Islands: 4/04/2026 / Guatemala: 4/06/2026
Compare British Virgin Islands and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
British Virgin Islands vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
British Virgin Islands
Guatemala
General CIT Rate:
The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
N/A
CIT Return Due Date:
March 31
CIT Payment Due Date:
N/A
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
N/A
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.
Withholding Tax (WHT)
British Virgin Islands
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
British Virgin Islands
Guatemala
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
British Virgin Islands
Guatemala
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.33%
