Not a Latitax destination
Guatemala
Territorial: only Guatemalan-source income is taxed, and at low rates (7% top on employment), so foreign dividends and gains of a resident are untaxed, but there is no UK treaty.
Income tax, top rate
Secondary7%
Employment income: 5% up to GTQ 300,000, 7% above.
Source: PwC Worldwide Tax Summaries - Guatemala · checked 2026-09-29Corporate
Secondary25% (or 7% gross-income regime)
Optional simplified regime taxes gross revenue at 5-7%.
Source: PwC Worldwide Tax Summaries - Guatemala · checked 2026-09-29Inheritance
UnverifiedUnconfirmed
Guatemala has a law on inheritance, legacy and gift tax; the current rate for children was not confirmed from a primary source.
Source: PwC Worldwide Tax Summaries - Guatemala · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Guatemalasecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29