GT · AmericasRS · Europe
Guatemala vs Serbia: tax rates compared
Serbia has an income tax rate of 10%, 3pp above Guatemala's 7%. The 200-country average is 28%: both sit below 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 7% | 10% | RS +3 pp |
| Corporate Tax | 25% | 15% | GT +10 pplargest gap |
| VAT | 12% | 20% | RS +8 pp |
| Capital Gains Tax | 10% | 15% | RS +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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −3 pp | Serbia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Guatemala higher |
Guatemala has a corporate tax rate of 25%, 10pp above Serbia's 15%. The 201-country average is 22.6%: Guatemala sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −8 pp | Serbia higher |
Serbia has a VAT rate of 20%, 8pp above Guatemala's 12%. The 181-country average is 15%: Guatemala sits below it, Serbia 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −5 pp | Serbia higher |
Serbia has a capital gains tax rate of 15%, 5pp above Guatemala's 10%. The 175-country average is 10.3%: Guatemala sits below it, Serbia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Guatemala and Serbia 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.