DO · AmericasGT · Americas
Dominican Republic vs Guatemala: tax rates compared
Dominican Republic has an income tax rate of 25%, 18pp above Guatemala's 7%. The 200-country average is 28%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DO | GT | Difference |
|---|---|---|---|
| Income Tax | 25% | 7% | DO +18 pplargest gap |
| Corporate Tax | 27% | 25% | DO +2 pp |
| VAT | 18% | 12% | DO +6 pp |
| Capital Gains Tax | 25% | 10% | DO +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +18 pp | Dominican Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 27% | 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 | +2 pp | Dominican Republic higher |
Dominican Republic has a corporate tax rate of 27%, 2pp above Guatemala's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +6 pp | Dominican Republic higher |
Dominican Republic has a VAT rate of 18%, 6pp above Guatemala's 12%. The 181-country average is 15%: Dominican Republic sits above it, Guatemala sits below it. Dominican Republic's figure is dated 2025-12-05 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | +15 pp | Dominican Republic higher |
Dominican Republic has a capital gains tax rate of 25%, 15pp above Guatemala's 10%. The 175-country average is 10.3%: Dominican Republic sits above it, Guatemala sits below it. Dominican Republic's figure is dated 2025-12-05 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
Dominican Republic and Guatemala share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.