GT · AmericasES · Europe
Guatemala vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 41.6pp above Guatemala's 7%. The 200-country average is 28%: Guatemala sits below it, Spain sits above it. Guatemala's figure is dated 2026-06-09 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 7% | 48.6% | ES +41.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 12% | 21% | ES +9 pp |
| Capital Gains Tax | 10% | 30% | ES +20 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −41.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Guatemala and Spain share the same corporate tax rate: 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −9 pp | Spain higher |
Spain has a VAT rate of 21%, 9pp above Guatemala's 12%. The 181-country average is 15%: Guatemala sits below it, Spain sits above it. Guatemala's figure is dated 2026-06-09 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −20 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 20pp above Guatemala's 10%. The 175-country average is 10.3%: Guatemala sits below it, Spain sits above it. Guatemala's figure is dated 2026-06-09 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Guatemala's 0%. The 193-country average is 0.1%: Guatemala sits below it, Spain sits above it. Guatemala's figure is dated 2026-06-09 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.