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Liechtenstein vs Guatemala
Tax Rate Comparison

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

🇱🇮 Liechtenstein
vs
🇬🇹 Guatemala
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
2.5–22.4%
Effective rates stable; financial centre competitiveness
No change
5–7%
Rates stable; revenue mobilization challenge
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8.1%
8.1% standard; Swiss system alignment
No change
12%
12% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
12.5%
12.5%; Pillar Two compliance
No change
25–28%
25–28%; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT private assets
No change
10%
10% maintained
No change

Social Security & Payroll

Social Security / Payroll
~18.9%
AHV stable; mandatory pension contributions
No change
~15.67%
IGSS; expanding coverage priority
No change
State, Regional & Local Taxes

🇱🇮 LiechtensteinMunicipal Tax Supplements

Liechtenstein's 11 municipalities levy a municipal supplement on national income tax ranging from 150%–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.

🇬🇹 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.

⚠️ 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.

Liechtenstein vs Guatemala: Key Tax Differences (2026)

💰 Income Tax: 🇱🇮 Liechtenstein has a higher top income tax rate (2.5–22.4% vs 5–7%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Guatemala has a higher consumption tax (8.1% vs 12%).

🏢 Corporate Tax: 🇱🇮 Liechtenstein offers a lower corporate rate (12.5% vs 28%), which can influence business location decisions.

📈 Capital Gains: 🇱🇮 Liechtenstein taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇱🇮 Liechtenstein comparisons →All 🇬🇹 Guatemala comparisons →