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Guatemala vs Belgium
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇬🇹 Guatemala
vs
🇧🇪 Belgium
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
5–7%
Rates stable; revenue mobilization challenge
No change
25–45%
Arizona reform reducing top rate; lower brackets widened
-5.0pp vs 2025

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% IVA maintained
No change
6–21%
Some reduced rates restructured under reform
No change

Corporate Tax Rate

Corporate Tax Rate
25–28%
25–28%; reform discussions
No change
25%
25% maintained; IP box regime continues
No change

Capital Gains Tax

Capital Gains Tax
10%
10% maintained
No change
10–33%
New flat 10% CGT on financial assets in reform
No change

Social Security & Payroll

Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~46%
Reform targets reducing employer contributions over time
-2.0pp vs 2025
State, Regional & Local Taxes

🇬🇹 GuatemalaMunicipal Taxes

Guatemala's 340 municipalities levy the Impuesto Único sobre Inmuebles (IUSI — property tax at 0.9% of assessed value above GTQ 2,000), business licences (boleto de ornato), and vehicle stickers. Guatemala City municipality has the highest rates. The Superintendencia de Administración Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11–13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.

🇧🇪 BelgiumRegional & Municipal Income Taxes

Belgium's 3 regions (Flanders, Wallonia, Brussels) and 589 municipalities each add centimes additionnelles (additional centimes) to federal income tax. Municipal rates range from 0% to 9.5% of federal income tax, averaging ~7%. Flanders, Wallonia, and Brussels have differing property tax (précompte immobilier) rates and housing policy incentives. The withholding tax on investment income (précompte mobilier) is federal at 30%. Belgium has no inheritance tax at federal level — it's regional.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Guatemala vs Belgium: Key Tax Differences (2026)

💰 Income Tax: 🇧🇪 Belgium has a higher top income tax rate (5–7% vs 25–45%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Belgium has a higher consumption tax (12% vs 6–21%).

🏢 Corporate Tax: 🇧🇪 Belgium offers a lower corporate rate (25% vs 28%), which can influence business location decisions.

📈 Capital Gains: 🇬🇹 Guatemala taxes investment gains at a lower rate (10% vs 33%), benefiting investors.

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All 🇬🇹 Guatemala comparisons →All 🇧🇪 Belgium comparisons →