GT · AmericasPH · Asia
Guatemala vs Philippines: tax rates compared
Between the two, Philippines's income tax rate (35%) tops Guatemala's (7%) by 28pp. The 200-country average is 28%: Guatemala sits below it, Philippines 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 | PH | Difference |
|---|---|---|---|
| Income Tax | 7% | 35% | PH +28 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 12% | 12% | match |
| Capital Gains Tax | 10% | 0.6% | GT +9.4 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | −28 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guatemala and Philippines both post a corporate tax rate of 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 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guatemala and Philippines both post a VAT rate of 12%. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Difference | +9.4 pp | Guatemala higher |
Between the two, Guatemala's capital gains tax rate (10%) tops Philippines's (0.6%) by 9.4pp. 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 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guatemala and Philippines both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.