Spain vs Guatemala
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
🇪🇸 Spain — Autonomous Community & Municipal Taxes
Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.
🇬🇹 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.
Spain vs Guatemala: Key Tax Differences (2026)
💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 5–7%). 🇬🇹 Guatemala is more favourable for high earners.
🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 12%).
🏢 Corporate Tax: 🇪🇸 Spain offers a lower corporate rate (25% vs 28%), which can influence business location decisions.
📈 Capital Gains: 🇬🇹 Guatemala taxes investment gains at a lower rate (10% vs 28%), benefiting investors.