FR · EuropeGT · Americas
France vs Guatemala: tax rates compared
Between the two, France's income tax rate (55.4%) tops Guatemala's (7%) by 48.4pp. The 200-country average is 28%: France sits above it, Guatemala sits below it. France's figure is dated 2025-01-01 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 | FR | GT | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 7% | FR +48.4 pplargest gap |
| Corporate Tax | 36.1% | 25% | FR +11.1 pp |
| VAT | 20% | 12% | FR +8 pp |
| Capital Gains Tax | 31.4% | 10% | FR +21.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +48.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +11.1 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Guatemala's (25%) by 11.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +8 pp | France higher |
Between the two, France's VAT rate (20%) tops Guatemala's (12%) by 8pp. The 181-country average is 15%: France sits above it, Guatemala sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | +21.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Guatemala's (10%) by 21.4pp. The 175-country average is 10.3%: France sits above it, Guatemala sits below it. France's figure is dated 2025-01-01 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — France and Guatemala both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Guatemala's 2026-06-09, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.