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- Guatemala - Corporate - Withholding taxes
Non-residents with PE will be subject to income tax, choosing one of the two methods of payment established for residents Non-residents without PE will be subject to WHT, applying specific rates according to the nature of the services rendered
- Global tax guide to doing business in Guatemala - Dentons
Under the territorial tax system, residents can opt to be taxed under one of two regimes: (i) the simplified optional tax regime, under which tax is charged on gross revenue at a rate of 5% or 7%; or (ii) the general tax regime, under which tax is charged on net taxable income at a rate of 25%
- Guatemala
Withholding tax rate for non-resident payments is progressive (i e , 5% to 25%) depending on the nature of the taxable event Such Tax must be paid within the first ten days of the following month in which payment was done
- Corporate Tax 2025 - Guatemala | Global Practice Guides | Chambers and . . .
Payments to non-residents for intellectual property deployed in Guatemala are taxed at 15% withholding tax and are subject to a deductibility cap of 5% of gross income (of the intellectual property user)
- TBB 2023 - Guatemala - KPMG
Guatemalan-source income paid to non-resident persons is subject to a withholding tax at a rate of 15 percent on salaries, wages, commissions, bonuses, and any other remuneration The employer withholds the corresponding quotas to the employees
- Guatemala Tax Guide - Moore Global
The tax is determined by applying the rate to the value of the acts and contracts affected The value is that stated in the document, which may not be less than that stated in the public registries, registrations, cadastre or official lists
- Guatemala Tax Rates
Under the general tax regime, companies are subject to tax on their gross income at a rate of 5% Tax is paid through a withholding system and or by direct monthly payments
- Tax rates in Guatemala - International Trade Portal
Both resident and non-resident companies are taxed on their Guatemala-source income at the same rate However, a 5% withholding tax applies on remittances by a branch to its foreign head office
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