Guatemala: Income Tax Lowered by 3%In order to encourage investment in the country, starting from this fiscal year income tax paid by taxpayers registered in the regime on profits will be reduced from 28% to 25%.Thursday, January 8, 2015
According to the latest amendment of the Law on Tax Update, Decree 10-2012, the rate of income tax (ISR) applied to taxpayers from 2015 will be 25%. The authorities clarified that the rate of 28% will be applied to taxpayers who have not yet completed the liquidation of 2014 Source: elperiodico.com.gt New Special Tax Regime for AgricultureSeptember 2019 The Guatemalan Congress approved a bill that contemplates the creation of a special tax regime for agricultural activity. Controversy Over Tax Regime for AgricultureSeptember 2019 In Guatemala, the chambers of industry and commerce oppose the bill that proposes to create a special tax regime for agricultural activity. Proposal to Exempt Startups from Income TaxApril 2015 A bill put forward by Liberal MPs in Costa Rica proposes that during the first three years of operation, new companies would be exempt from paying income tax. Costa Rica: Tax Exemptions RevisedFebruary 2015 As part of a plan to reduce the fiscal deficit, the Finance Ministry is preparing a bill which aims to amend the existing tax exemptions scheme.
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