Guatemala vs Madagascar
Tax Rate Comparison
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💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
🇬🇹 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.
🇲🇬 Madagascar — Region & Commune Taxes
Madagascar's 6 provinces, 22 regions, and 1,695 communes levy Taxe Foncière sur les Terrains (TFT), Taxe Foncière sur les Propriétés Bâties (TFPB), and Taxe Professionnelle (TP — business licence). The Direction Générale des Impôts (DGI) administers national taxes. Madagascar is highly dependent on vanilla (world's largest producer), cloves, seafood exports, and mining (ilmenite, cobalt via Ambatovy). It's among the world's poorest countries. Cyclones regularly disrupt the economy and infrastructure.
Guatemala vs Madagascar: Key Tax Differences (2026)
💰 Income Tax: 🇲🇬 Madagascar has a higher top income tax rate (5–7% vs 0–20%). 🇬🇹 Guatemala is more favourable for high earners.
🛒 VAT/Sales Tax: Madagascar has a higher consumption tax (12% vs 20%).
🏢 Corporate Tax: 🇲🇬 Madagascar offers a lower corporate rate (20% vs 28%), which can influence business location decisions.
📈 Capital Gains: 🇬🇹 Guatemala taxes investment gains at a lower rate (10% vs 20%), benefiting investors.