Croatia vs Guatemala
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Guatemala: 4/06/2026
Compare Croatia and Guatemala corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Guatemala Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Guatemala
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
March 31
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
March 31
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
Withholding Tax (WHT)
Croatia
Guatemala
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Guatemala
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Croatia
Guatemala
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
22.75%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
13.33%
