Facts
- Tax revenue, % of GDP
- 11.6 % (2024)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 37.3 % (2024)
- Taxes on goods and services, % of value added
- 7.9 % (2024)
- ISO code
- GTM
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 11.6 % |
| 2023 | 11.6 % |
| 2022 | 11.8 % |
| 2021 | 11.6 % |
| 2020 | 10.0 % |
| 2019 | 10.4 % |
| 2018 | 10.6 % |
| 2017 | 10.6 % |
| 2016 | 10.4 % |
| 2015 | 10.4 % |
| 2014 | 10.8 % |
| 2013 | 11.1 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 37.3 % |
| 2023 | 37.3 % |
| 2022 | 35.9 % |
| 2021 | 36.7 % |
| 2020 | 36.2 % |
| 2019 | 35.0 % |
| 2018 | 35.7 % |
| 2017 | 36.6 % |
| 2016 | 36.9 % |
| 2015 | 35.3 % |
| 2014 | 36.6 % |
| 2013 | 34.7 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 7.9 % |
| 2023 | 7.9 % |
| 2022 | 8.2 % |
| 2021 | 7.9 % |
| 2020 | 6.9 % |
| 2019 | 7.3 % |
| 2018 | 7.3 % |
| 2017 | 7.3 % |
| 2016 | 7.1 % |
| 2015 | 7.3 % |
| 2014 | 7.4 % |
| 2013 | 7.9 % |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Guatemala 2024 | — | — | 11.6 % |
| Guatemala 2023 | — | — | 11.6 % |
| Guatemala 2022 | — | — | 11.8 % |
| Guatemala 2021 | — | — | 11.6 % |
| Guatemala 2020 | — | — | 10.0 % |
| Guatemala 2019 | — | — | 10.4 % |
| Guatemala 2018 | — | — | 10.6 % |
| Guatemala 2017 | — | — | 10.6 % |
| Guatemala 2016 | — | — | 10.4 % |
| Guatemala 2015 | — | — | 10.4 % |
| Guatemala 2014 | — | — | 10.8 % |
| Guatemala 2013 | — | — | 11.1 % |
| Guatemala 2012 | — | — | 11.0 % |
| Guatemala 2011 | — | — | 11.0 % |
| Guatemala 2010 | — | — | 10.6 % |
| Guatemala 2009 | — | — | 10.5 % |
| Guatemala 2008 | — | — | 11.5 % |
| Guatemala 2007 | — | — | 12.3 % |
| Guatemala 2006 | — | — | 12.1 % |
| Guatemala 2005 | — | — | 11.4 % |
| Guatemala 2004 | — | — | 11.7 % |
| Guatemala 2003 | — | — | 11.9 % |
| Guatemala 2002 | — | — | 12.1 % |
| Guatemala 2001 | — | — | 11.0 % |
| Guatemala 2000 | — | — | 10.1 % |
| Guatemala 1999 | — | — | 10.2 % |
| Guatemala 1998 | — | — | 9.4 % |
| Guatemala 1997 | — | — | 8.7 % |
| Guatemala 1996 | — | — | 8.5 % |
| Guatemala 1995 | — | — | 7.7 % |
| Guatemala 1994 | — | — | 6.8 % |
| Guatemala 1993 | — | — | 7.8 % |
| Guatemala 1992 | — | — | 8.3 % |
| Guatemala 1991 | — | — | 7.3 % |
| Guatemala 1990 | — | — | 6.9 % |