WorldTax CompareAll Comparisons

Guatemala vs Bhutan
Tax Rate Comparison

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

🇬🇹 Guatemala
vs
🇧🇹 Bhutan
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
5–7%
Rates stable; revenue mobilization challenge
No change
0–25%
25% top; crypto mining revenues adding to national income
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% IVA maintained
No change
0%
No VAT; GST consideration ongoing
No change

Corporate Tax Rate

Corporate Tax Rate
25–28%
25–28%; reform discussions
No change
30%
30% CIT; digital economy and hydropower growing
No change

Capital Gains Tax

Capital Gains Tax
10%
10% maintained
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~10%
NPPF; pension adequacy improving
No change
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.

🇧🇹 BhutanDzongkhag & Thromde Taxes

Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.

⚠️ 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 Bhutan: Key Tax Differences (2026)

💰 Income Tax: 🇧🇹 Bhutan has a higher top income tax rate (5–7% vs 0–25%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Guatemala has a higher consumption tax (12% vs 0%).

🏢 Corporate Tax: 🇬🇹 Guatemala offers a lower corporate rate (28% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇧🇹 Bhutan taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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