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Namibia vs Guatemala
Tax Rate Comparison

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

🇳🇦 Namibia
vs
🇬🇹 Guatemala
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37%
37% top; oil revenues expected from 2026+
No change
5–7%
Rates stable; revenue mobilization challenge
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
12%
12% IVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
25–28%
25–28%; reform discussions
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
10%
10% maintained
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
~15.67%
IGSS; expanding coverage priority
No change
State, Regional & Local Taxes

🇳🇦 NamibiaRegional Councils & Local Authorities

Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

🇬🇹 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.

Namibia vs Guatemala: Key Tax Differences (2026)

💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 5–7%). 🇬🇹 Guatemala is more favourable for high earners.

🛒 VAT/Sales Tax: Namibia has a higher consumption tax (15% vs 12%).

🏢 Corporate Tax: 🇬🇹 Guatemala offers a lower corporate rate (28% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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All 🇳🇦 Namibia comparisons →All 🇬🇹 Guatemala comparisons →