<Tr> <Td> Guatemala </Td> <Td> 25% </Td> <Td> 5% </Td> <Td> 7% </Td> <Td> 7001120000000000000 ♠ 12% </Td> <Td> Taxation in Guatemala </Td> </Tr> <Tr> <Td> Guinea </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Guinea </Td> </Tr> <Tr> <Td> Guinea - Bissau </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> N / A </Td> <Td> Taxation in Guinea - Bissau </Td> </Tr> <Tr> <Td> Guyana </Td> <Td> 30% </Td> <Td> N / A </Td> <Td> 331⁄3% </Td> <Td> 7001160000000000000 ♠ 16% or 0% </Td> <Td> Taxation in Guyana </Td> </Tr>

Country with lowest tax rate in the world