Central America and the Caribbean > Guatemala > Taxation

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Average time to clear customs > days	1.93 days		[14th of 39]
Customs and other import duties > % of tax revenue	15.96 %		[18th of 82]
Customs and other import duties > current LCU	3714500000
Highest marginal tax rate, corporate rate > %	31 %		[23rd of 108]
Highest marginal tax rate, individual > on income exceeding, US$	38,663.17 $		[35th of 93]
Highest marginal tax rate, individual rate > %	31 %		[47th of 102]
Net taxes on products > constant LCU	322030000
Other taxes > % of revenue	1.3 %		[43rd of 91]
Social contributions > % of revenue	2.22 %		[54th of 78]
Tax payments > number	50		[36th of 171]
Tax rates > % of managers surveyed ranking this as a major business constraint	56.48 %		[4th of 39]
Tax revenue > % of GDP	9.63 %		[68th of 98]
Tax revenue > current LCU	23276840000
Taxes on goods and services > % of revenue	51.69 %		[4th of 98]
Taxes on goods and services > % value added of industry and services	6.86 %		[55th of 89]
Taxes on income, profits and capital gains > % of revenue	26 %		[20th of 98]
Taxes on income, profits and capital gains > % of total taxes	27.66 %		[39th of 98]
Taxes on income, profits and capital gains > current LCU	6438810000
Taxes on international trade > % of revenue	15 %		[14th of 86]
Total tax rate > % of profit	40.9 %		[107th of 171]

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