CF · AfricaGT · Americas
Central African Republic vs Guatemala: tax rates compared
Central African Republic has an income tax rate of 40%, 33pp above Guatemala's 7%. The 200-country average is 28%: Central African Republic sits above it, Guatemala sits below it. Central African Republic's figure is dated 2023-01-01 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 | CF | GT | Difference |
|---|---|---|---|
| Income Tax | 40% | 7% | CF +33 pplargest gap |
| Corporate Tax | 30% | 25% | CF +5 pp |
| VAT | 19% | 12% | CF +7 pp |
| Capital Gains Tax | 40% | 10% | CF +30 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +33 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +5 pp | Central African Republic higher |
Central African Republic has a corporate tax rate of 30%, 5pp above Guatemala's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +7 pp | Central African Republic higher |
Central African Republic has a VAT rate of 19%, 7pp above Guatemala's 12%. The 181-country average is 15%: Central African Republic sits above it, Guatemala sits below it. Central African Republic's figure is dated 2019-01-01 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | +30 pp | Central African Republic higher |
Central African Republic has a capital gains tax rate of 40%, 30pp above Guatemala's 10%. The 175-country average is 10.3%: Central African Republic sits above it, Guatemala sits below it. Central African Republic's figure is dated 2023-01-01 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.