GT · AmericasMV · Asia

Guatemala vs Maldives: tax rates compared

Between the two, Maldives's income tax rate (15%) tops Guatemala's (7%) by 8pp. The 200-country average is 28%: both sit below it. Guatemala's figure is dated 2026-06-09 and Maldives's 2020-01-01, 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

0102030405060Income7%15%Corporate15%25%VAT8%12%Wealth Tax0%
four shared taxes, side by side
Tax GT MVDifference
Income Tax7%15%MV +8 pp
Corporate Tax25%15%GT +10 pplargest gap
VAT12%8%GT +4 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Guatemala7%Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference−8 ppMaldives higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Guatemala25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+10 ppGuatemala higher

Between the two, Guatemala's corporate tax rate (25%) tops Maldives's (15%) by 10pp. The 201-country average is 22.6%: Guatemala sits above it, Maldives sits below it.

VAT

VAT, side by side
CountryRateSource
Guatemala12%Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09
Maldives8%Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01
Difference+4 ppGuatemala higher

Between the two, Guatemala's VAT rate (12%) tops Maldives's (8%) by 4pp. The 181-country average is 15%: both sit below it. Guatemala's figure is dated 2026-06-09 and Maldives's 2023-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Guatemala0%Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Guatemala and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guatemala's figure is dated 2026-06-09 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.