GE · AsiaGT · Americas
Georgia vs Guatemala: tax rates compared
Between the two, Georgia's income tax rate (20%) tops Guatemala's (7%) by 13pp. The 200-country average is 28%: both sit below it.
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 | GE | GT | Difference |
|---|---|---|---|
| Income Tax | 20% | 7% | GE +13 pplargest gap |
| Corporate Tax | 15% | 25% | GT +10 pp |
| VAT | 18% | 12% | GE +6 pp |
| Capital Gains Tax | 0% | 10% | GT +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | +13 pp | Georgia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 15% | 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 | −10 pp | Guatemala higher |
Between the two, Guatemala's corporate tax rate (25%) tops Georgia's (15%) by 10pp. The 201-country average is 22.6%: Georgia sits below it, Guatemala sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | +6 pp | Georgia higher |
Between the two, Georgia's VAT rate (18%) tops Guatemala's (12%) by 6pp. The 181-country average is 15%: Georgia sits above it, Guatemala sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | −10 pp | Guatemala higher |
Between the two, Guatemala's capital gains tax rate (10%) tops Georgia's (0%) by 10pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21 |
| 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 — Georgia and Guatemala both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.