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Guatemala vs Democratic Republic of Congo
Tax Rate Comparison

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

🇬🇹 Guatemala
vs
🇨🇩 Democratic Republic of Congo
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
0–40%
40% top; energy transition metals driving revenue hopes
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% IVA maintained
No change
16%
16% TVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25–28%
25–28%; reform discussions
No change
30%
30%; critical minerals fiscal regime key topic
No change

Capital Gains Tax

Capital Gains Tax
10%
10% maintained
No change
30%
30% as income
No change

Social Security & Payroll

Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~17%
CNSS reform; social protection building slowly
No change
State, Regional & Local Taxes

🇬🇹 Guatemala — Municipal 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.

🇨🇩 Democratic Republic of Congo — Provincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

⚠️ 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 Democratic Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (5–7% vs 0–40%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (12% vs 16%).

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

📈 Capital Gains: 🇬🇹 Guatemala taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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