Guatemala vs Malta: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Guatemala	7%	Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09
Malta	35%	Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference	−28 pp	Malta higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Guatemala	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Malta	35%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−10 pp	Malta higher

Malta has a corporate tax rate of 35%, 10pp above Guatemala's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Guatemala	12%	Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09
Malta	18%	Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference	−6 pp	Malta higher

Malta has a VAT rate of 18%, 6pp above Guatemala's 12%. The 181-country average is 15%: Guatemala sits below it, Malta sits above it.

Capital Gains Tax

Capital Gains Tax, side by side

Country	Rate	Source
Guatemala	10%	Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09
Malta	0%	Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19
Difference	+10 pp	Guatemala higher

Guatemala has a capital gains tax rate of 10%, 10pp above Malta's 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Guatemala	0%	Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09
Malta	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference	0 pp	displayed rates match

Guatemala and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.