GT · AmericasNZ · Oceania
Guatemala vs New Zealand: tax rates compared
New Zealand has an income tax rate of 39%, 32pp above Guatemala's 7%. The 200-country average is 28%: Guatemala sits below it, New Zealand sits above it. Guatemala's figure is dated 2026-06-09 and New Zealand'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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 7% | 39% | NZ +32 pplargest gap |
| Corporate Tax | 25% | 28% | NZ +3 pp |
| VAT | 12% | 15% | NZ +3 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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −32 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | New Zealand higher |
New Zealand has a corporate tax rate of 28%, 3pp above Guatemala's 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 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | −3 pp | New Zealand higher |
New Zealand has a VAT rate of 15%, 3pp above Guatemala's 12%. The 181-country average is 15%: Guatemala sits below it, New Zealand matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | +10 pp | Guatemala higher |
Guatemala has a capital gains tax rate of 10%, 10pp above New Zealand's 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Guatemala and New Zealand 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.