AD · EuropeGT · Americas
Andorra vs Guatemala: tax rates compared
Andorra's income tax rate is 3pp higher than Guatemala's (10% vs 7%). The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | GT | Difference |
|---|---|---|---|
| Income Tax | 10% | 7% | AD +3 pp |
| Corporate Tax | 10% | 25% | GT +15 pplargest gap |
| VAT | 4.5% | 12% | GT +7.5 pp |
| Capital Gains Tax | 0% | 10% | GT +10 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +3 pp | Andorra higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Guatemala higher |
Guatemala's corporate tax rate is 15pp higher than Andorra's (25% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Guatemala sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | −7.5 pp | Guatemala higher |
Guatemala's VAT rate is 7.5pp higher than Andorra's (12% vs 4.5%). The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | −10 pp | Guatemala higher |
Guatemala's capital gains tax rate is 10pp higher than Andorra's (10% vs 0%). The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.