When are the Corporate Income Tax (CIT) returns due in Guatemala and Singapore?

For Guatemala: March 31. For Singapore: November 30.

When are the Corporate Income Tax (CIT) payments due in Guatemala and Singapore?

For Guatemala: March 31. For Singapore: Tax assessment notice shall be delivered within one month..

What are the resident Withholding Tax (WHT) rates in Guatemala and Singapore?

For Guatemala: 5/0/0. For Singapore: NA.

What are the non-resident Withholding Tax (WHT) rates in Guatemala and Singapore?

For Guatemala: 5/10/15. For Singapore: 0/15/10.

What are the general VAT rates in Guatemala and Singapore?

For Guatemala: 12. For Singapore: 9.

What are the Capital Gain Tax (CGT) rates in Guatemala and Singapore?

For Guatemala: 10%. For Singapore: N/A.

What are the Composite Effective Average Tax Rates in Guatemala and Singapore?

For Guatemala: 22.75%. For Singapore: 16.09%.

What are the Composite Effective Marginal Tax Rates in Guatemala and Singapore?

For Guatemala: 13.33%. For Singapore: 13.15%.

Corporate Tax Comparison

Guatemala vs Singapore

Q: What are the general Corporate Income Tax (CIT) rates in Guatemala and Singapore?

For Guatemala: System on earnings: 25% on net income; Simplified optional system: 7% on gross income. For Singapore: 17.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Guatemala and Singapore?

For Guatemala: System on earnings: Quarterly instalments; Simplified optional system: Monthly, within the first ten working days of the month.. For Singapore: The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan..

Compare Guatemala and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Guatemala: 4/06/2026 · Singapore: 4/04/2026

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Compare Corporate Tax

Guatemala

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Guatemala: 4/06/2026 · Singapore: 4/04/2026

Corporate Income Tax (CIT)

Guatemala

Singapore

General CIT Rate:

System on earnings: 25% on net income;
Simplified optional system: 7% on gross income

General CIT Rate:

CIT Return Due Date:

March 31

CIT Return Due Date:

November 30

CIT Payment Due Date:

March 31

CIT Payment Due Date:

Tax assessment notice shall be delivered within one month.

CIT Estimated Payment Due Date:

System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.

CIT Estimated Payment Due Date:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.

Withholding Tax (WHT)

Guatemala

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

5/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/10

Value-Added Tax (VAT)

Guatemala

Singapore

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Guatemala

Singapore

General Capital Gain Tax Rate:

10%

General Capital Gain Tax Rate:

N/A

Effective Tax Rate (ETR)

Guatemala

Singapore

Composite Effective Average Tax Rate:

22.75%

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

13.33%

Composite Effective Marginal Tax Rate:

13.15%

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Guatemala vs Singapore

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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