GT · AmericasNL · Europe
Guatemala vs Netherlands: tax rates compared
Between the two, Netherlands's income tax rate (49.5%) tops Guatemala's (7%) by 42.5pp. The 200-country average is 28%: Guatemala sits below it, Netherlands sits above it. Guatemala's figure is dated 2026-06-09 and Netherlands'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 | NL | Difference |
|---|---|---|---|
| Income Tax | 7% | 49.5% | NL +42.5 pplargest gap |
| Corporate Tax | 25% | 25.8% | NL +0.8 pp |
| VAT | 12% | 21% | NL +9 pp |
| Capital Gains Tax | 10% | 36% | NL +26 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −42.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.8 pp | Netherlands higher |
Between the two, Netherlands's corporate tax rate (25.8%) tops Guatemala's (25%) by 0.8pp. 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 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −9 pp | Netherlands higher |
Between the two, Netherlands's VAT rate (21%) tops Guatemala's (12%) by 9pp. The 181-country average is 15%: Guatemala sits below it, Netherlands 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 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −26 pp | Netherlands higher |
Between the two, Netherlands's capital gains tax rate (36%) tops Guatemala's (10%) by 26pp. The 175-country average is 10.3%: Guatemala sits below it, Netherlands sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guatemala and Netherlands 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 Netherlands's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.