GT · AmericasMK · Europe
Guatemala vs North Macedonia: tax rates compared
North Macedonia's income tax rate is 3pp higher than Guatemala's (10% vs 7%). The 200-country average is 28%: both sit below it. Guatemala's figure is dated 2026-06-09 and North Macedonia's 2023-01-01, 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 | MK | Difference |
|---|---|---|---|
| Income Tax | 7% | 10% | MK +3 pp |
| Corporate Tax | 25% | 10% | GT +15 pplargest gap |
| VAT | 12% | 18% | MK +6 pp |
| Capital Gains Tax | 10% | 10% | match |
| 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 |
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| Difference | −3 pp | North Macedonia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| North Macedonia | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Guatemala higher |
Guatemala's corporate tax rate is 15pp higher than North Macedonia's (25% vs 10%). The 201-country average is 22.6%: Guatemala sits above it, North Macedonia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| North Macedonia | 18% | Source: PWC Worldwide Tax Summaries — North Macedonia (Corporate, Other taxes) · as of 2026-07-23 |
| Difference | −6 pp | North Macedonia higher |
North Macedonia's VAT rate is 6pp higher than Guatemala's (18% vs 12%). The 181-country average is 15%: Guatemala sits below it, North Macedonia 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 |
| North Macedonia | 10% | Source: PwC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2026-02-08 |
| Difference | 0 pp | displayed rates match |
Guatemala's capital gains tax rate is identical to North Macedonia's — both sit at 10%. 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 |
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Guatemala's wealth tax rate is identical to North Macedonia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.