BY · EuropeGT · Americas
Belarus vs Guatemala: tax rates compared
Belarus has an income tax rate of 30%, 23pp above Guatemala's 7%. The 200-country average is 28%: Belarus sits above it, Guatemala sits below it.
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 | BY | GT | Difference |
|---|---|---|---|
| Income Tax | 30% | 7% | BY +23 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 20% | 12% | BY +8 pp |
| Capital Gains Tax | 13% | 10% | BY +3 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +23 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | 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 | 0 pp | displayed rates match |
Belarus and Guatemala share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +8 pp | Belarus higher |
Belarus has a VAT rate of 20%, 8pp above Guatemala's 12%. The 181-country average is 15%: Belarus sits above it, Guatemala sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | +3 pp | Belarus higher |
Belarus has a capital gains tax rate of 13%, 3pp above Guatemala's 10%. The 175-country average is 10.3%: Belarus sits above it, Guatemala sits below it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.