Guatemala vs Liberia
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐ฌ๐น Guatemala โ Municipal Taxes
Guatemala's 340 municipalities levy the Impuesto รnico sobre Inmuebles (IUSI โ 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 Administraciรณn Tributaria (SAT) administers national taxes. Guatemala has among the lowest tax-to-GDP ratios in Latin America (~11โ13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.
๐ฑ๐ท Liberia โ County & District Taxes
Liberia's 15 counties and districts collect local taxes including property tax (1%โ3% of market value), business licence fees, and local service charges. The Liberia Revenue Authority (LRA) administers national taxes. Liberia uses the US dollar alongside the Liberian dollar. The country was devastated by civil wars (1989โ2003) and the 2014โ16 Ebola epidemic. Iron ore (ArcelorMittal, China Union), rubber, palm oil, and timber are key exports. Tax reform has been a focus of post-conflict reconstruction under successive administrations.
Guatemala vs Liberia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐ท Liberia has a higher top income tax rate (5โ7% vs 0โ25%). ๐ฌ๐น Guatemala is more favourable for high earners.
๐ VAT/Sales Tax: Guatemala has a higher consumption tax (12% vs 10%).
๐ข Corporate Tax: ๐ฑ๐ท Liberia offers a lower corporate rate (25% vs 28%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐น Guatemala taxes investment gains at a lower rate (10% vs 15%), benefiting investors.