WorldTax CompareAll Comparisons

Guatemala vs Fiji
Tax Rate Comparison

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

🇬🇹 Guatemala
vs
🇫🇯 Fiji
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
0–20%
20% top; climate resilience spending priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12%
12% IVA maintained
No change
15%
15% VAT stable
No change

Corporate Tax Rate

Corporate Tax Rate
25–28%
25–28%; reform discussions
No change
20%
20%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~20%
FNPF reform; 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.

🇫🇯 FijiMunicipal & Town Council Taxes

Fiji's municipalities (including Suva City Council) levy rates on property, trade licences, and local service fees. Fiji's economy relies on tourism (60%+ of GDP), sugar exports, and remittances. COVID-19 devastated Fiji's economy in 2020–21. A new government elected in 2022 has implemented fiscal reforms including raising VAT. Fiji has one of the Pacific's most developed tax systems and is positioning itself as a climate-vulnerable small island developing state seeking climate finance.

⚠️ 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 Fiji: Key Tax Differences (2026)

💰 Income Tax: 🇫🇯 Fiji has a higher top income tax rate (5–7% vs 0–20%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Fiji has a higher consumption tax (12% vs 15%).

🏢 Corporate Tax: 🇫🇯 Fiji offers a lower corporate rate (20% vs 28%), which can influence business location decisions.

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