WorldTax Compareโ† All Comparisons

Guatemala vs Liechtenstein
Tax Rate Comparison

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

๐Ÿ‡ฌ๐Ÿ‡น Guatemala
vs
๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
5โ€“7%
Rates stable; revenue mobilization challenge
No change
2.5โ€“22.4%
Effective rates stable; financial centre competitiveness
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
12%
12% IVA maintained
No change
8.1%
8.1% standard; Swiss system alignment
No change
Corporate Tax Rate
Corporate Tax Rate
25โ€“28%
25โ€“28%; reform discussions
No change
12.5%
12.5%; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
10%
10% maintained
No change
0%
No CGT private assets
No change
Social Security & Payroll
Social Security / Payroll
~15.67%
IGSS; expanding coverage priority
No change
~18.9%
AHV stable; mandatory pension contributions
No change
State, Regional & Local Taxes

๐Ÿ‡ฌ๐Ÿ‡น Guatemala โ€” Municipal Taxes

Guatemala's 340 municipalities levy the Impuesto รšnico 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 (~11โ€“13%), reflecting significant informality and tax avoidance. Tax collection has been a persistent challenge.

๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein โ€” Municipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%โ€“250% of the base amount. Liechtenstein is a financial centre with very competitive corporate and income taxes. The Principality has a customs and currency union with Switzerland (using Swiss franc). It joined the EEA in 1995 and is noted for its foundation and trust law used for wealth structuring globally.

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

Guatemala vs Liechtenstein: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein has a higher top income tax rate (5โ€“7% vs 2.5โ€“22.4%). ๐Ÿ‡ฌ๐Ÿ‡น Guatemala is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Guatemala has a higher consumption tax (12% vs 8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein offers a lower corporate rate (12.5% vs 28%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ฎ Liechtenstein taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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