🇬🇹 Guatemala Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 7.0% Territorial system

Corporate tax 25.0%

IVA 12.0% standard rate

Tax residency 183 days

Guatemala tax profile

Data year: 2026

Tax system: Territorial Guatemala taxes Guatemalan-source income on a territorial basis. Residents and non-residents pay ISR on local compensation, business profits, passive income and capital items as defined in the Ley de Actualización Tributaria (Decreto 10-2012). Foreign-source income received by Guatemalan entities is generally not subject to ISR when it does not relate to services or activities rendered in Guatemala. Companies and individuals may register for the net-income regime (utilidades) or the simplified optional regime on gross lucrative income; the choice binds for the tax period unless changed under SAT rules.
Top PIT rate: 7.0%
Corporate tax rate: 25.0%
IVA: 12.0%
Capital gains tax: 10.0% Capital gains, real-estate equity income and gains on trading movables are taxed at 10%. Capital losses may offset capital gains only, for up to two years.
Social security (employee): 4.8%
Social security (employer): 12.7%
Dividend withholding: 5.0%
Interest withholding: 10.0%
Royalty withholding: 15.0%
Treaty count: Treaty count not recorded

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
GTQ 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
GTQ 0	GTQ 300,000	5.0%	$0 – $38,710
GTQ 300,000	and above	7.0%	$38,710 +

Territorial Exemption

Days threshold: 183 days
Residency rules: An individual is tax resident if present in Guatemala for more than 183 days in the calendar year (whether or not continuous), or if their fixed place of business is in Guatemala unless they prove residence elsewhere with a foreign tax certificate (Decreto 10-2012; PwC residence summary).
Exit tax: No
CFC rules: No

SAT — Ley de Actualización Tributaria (Decreto 10-2012) (accessed Oct 9, 2026) Territorial scope; tax residence (>183 days); PIT employment brackets; annual return within three months after year-end; capital income 10%
PwC Guatemala Tax Summary (accessed Oct 9, 2026) PIT 5–7%, CIT 25% / optional 5–7% on gross, WHT, IVA 12%, ISO 1%, social security, no treaties in force
KPMG Guatemala — Investment in Central America 2026 (accessed Oct 9, 2026) Cross-check CIT 25% net regime and optional gross-income scale

Oct 9, 2026
- Brackets updated
Full refresh — `verified` and `data_year` 2026, bracket `data_year`/USD fields, expanded sources and prose, notes replaced migration stub (https://taxsummaries.pwc.com/guatemala; https://portal.sat.gob.gt/portal/descarga/1899/legislacion-tributaria/78389/decreto-no-10-2012-ley-de-actualizacion-tributaria-2)

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%