Guatemala vs United States
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇬🇹 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.
🇺🇸 United States — State & Local Taxes
The U.S. has 50 states each setting their own income tax (0%–13.3%). California tops at 13.3%, while Texas, Florida, and Nevada levy no state income tax. NYC adds its own income tax (up to 3.876%). Sales taxes vary from 0% (Oregon) to over 11% combined. Property taxes are primarily local. Some states like Washington have introduced capital gains levies.
Guatemala vs United States: Key Tax Differences (2026)
💰 Income Tax: 🇺🇸 United States has a higher top income tax rate (5–7% vs 10–37%). 🇬🇹 Guatemala is more favourable for high earners.
🛒 VAT/Sales Tax: Guatemala has a higher consumption tax (12% vs 0–11%).
🏢 Corporate Tax: 🇺🇸 United States offers a lower corporate rate (21% vs 28%), which can influence business location decisions.
📈 Capital Gains: 🇬🇹 Guatemala taxes investment gains at a lower rate (10% vs 20%), benefiting investors.