Guatemala
6.7/10
45th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Moldova, ahead by 0.2 FiScore point.
| Tax | Guatemala | Moldova | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 12% | +13.0 points |
| Personal income tax top bracket | 5% to 7% | 12% | −5.0 points |
| VAT standard rate | 12% | 20% | −8.0 points |