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Guatemala vs Nepal: tax rates compared
Nepal has an income tax rate of 30%, 23pp above Guatemala's 7%. The 200-country average is 28%: Guatemala sits below it, Nepal sits above 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 | GT | NP | Difference |
|---|---|---|---|
| Income Tax | 7% | 30% | NP +23 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 12% | 13% | NP +1 pp |
| Capital Gains Tax | 10% | 5% | GT +5 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 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −23 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Guatemala and Nepal share the same corporate tax rate: 25%. 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 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | −1 pp | Nepal higher |
Nepal has a VAT rate of 13%, 1pp above Guatemala's 12%. The 181-country average is 15%: both sit below it. Guatemala's figure is dated 2026-06-09 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +5 pp | Guatemala higher |
Guatemala has a capital gains tax rate of 10%, 5pp above Nepal's 5%. 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 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Guatemala and Nepal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.