Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Treaties

Database
IBFD

Full text of tax treaties between Guatemala and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Guatemala – Country Key Features

Database
IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.

Other online resources

Tax Rates Online

Website
KPMG

Tax table tool that compares tax rates within a country or across multiple jurisdictions. Includes current and historic data going back to 2011.

Tax guides

Guatemala – Corporate Taxation

Database
IBFD

Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.

Guatemala – Individual Taxation

Database
IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Other online resources

EY Tax and Law Guides

Website
EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25

Website
PKF

Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.

PwC Worldwide Tax Summaries Online

Website
PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Global individual tax handbook 2023

eBook
2023
IBFD
IBFD

Surveys 101 different tax systems from around the world.

Exclusive Global corporate tax handbook 2023

eBook
2023
IBFD
IBFD

Surveys 101 different tax systems from around the world.

Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Further support

TAXconnect

Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to fellow Tax Faculty members on tax problems for a nominal fee.

Tax Faculty

Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.

Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Explore more country resources

Browse resources on over 170 countries and territories, including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

Accounting by country or territory

Find resources on accounting practices and standards internationally.

See A to Z

Doing business in…

Explore the key issues for doing business abroad, from setting up a business to help on importing and exporting.

See A to Z

Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

See A to Z