Israel vs Guatemala
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 IL
Israel
|
 GT
Guatemala
|
|
|---|---|---|
| Top rate | 50% | 7% |
| Effective top rate | 50% | 7% |
| Capital gains tax | 25% | 10% |
| Capital gains notes | Real capital gains: 25% (30% for substantial shareholders). Real estate appreciation tax varies. Listed securities: 25%. 3% surtax on annual income above ILS 721,560 applies to capital gains too. | Capital gains on real property and other assets taxed at 10%. |
| Social security (employee) | 7.6% | 4.83% |
| Social security (employer) | 7.6% | 12.67% |
Withholding rates
Other taxes
Tax features
|
IL
Israel
|
GT
Guatemala
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | Yes | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | Yes |
Special regimes
Residency and filing
|
IL
Israel
|
GT
Guatemala
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | April 30 | March 31 |
| Automatic extension | No | No |
| Residency rules | Resident if center of life is in Israel (considering family, economic, and social ties). Presumed resident if present 183+ days in a tax year, or 30+ days in current year and total of 425+ days in current and two preceding years. | Resident if present in Guatemala for more than 183 days in a calendar year. |
| Filing notes | Annual tax return due April 30 following the tax year. Extensions commonly granted upon request. | Annual return due within 3 months of fiscal year end. Taxpayers choose between progressive system (5-7%) or simplified optional system. |
| Exit tax details | Deemed disposal of assets at market value upon ceasing Israeli residency. | — |