Afghanistan or Guatemala: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Afghanistan and Guatemala weigh about the same on the taxpayer.

Tax Afghanistan Guatemala Gap
Corporate income tax headline rate 20% 25% −5.0 points
Personal income tax top bracket 0% to 20% 5% to 7% +13.0 points
VAT standard rate 5% 12% −7.0 points

Detailed schedules

Corporate income tax

Afghanistan

Legal entities Article 4 of the income tax law 20%

Guatemala

n/a

Personal income tax

Afghanistan

Up to 5,000 AFN per month Monthly scale of Article 4 0%
5,001 to 12,500 AFN 2%
12,501 to 100,000 AFN Plus 150 AFN fixed amount 10%
Over 100,000 AFN Plus 8,900 AFN fixed amount 20%

Guatemala

n/a

See the Afghanistan page See the Guatemala page