GT · AmericasLU · Europe
Guatemala vs Luxembourg: tax rates compared
Luxembourg's income tax rate is 38.8pp higher than Guatemala's (45.8% vs 7%). The 200-country average is 28%: Guatemala sits below it, Luxembourg sits above it. Guatemala's figure is dated 2026-06-09 and Luxembourg's 2025-01-01, 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 | GT | LU | Difference |
|---|---|---|---|
| Income Tax | 7% | 45.8% | LU +38.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | GT +1.1 pp |
| VAT | 12% | 17% | LU +5 pp |
| Capital Gains Tax | 10% | 0% | GT +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −38.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +1.1 pp | Guatemala higher |
Guatemala's corporate tax rate is 1.1pp higher than Luxembourg's (25% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −5 pp | Luxembourg higher |
Luxembourg's VAT rate is 5pp higher than Guatemala's (17% vs 12%). The 181-country average is 15%: Guatemala sits below it, Luxembourg sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Difference | +10 pp | Guatemala higher |
Guatemala's capital gains tax rate is 10pp higher than Luxembourg's (10% vs 0%). The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Guatemala's wealth tax rate is identical to Luxembourg's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.