- Income tax brackets updated
Full refresh — verification date and data year 2026, bracket years and USD equivalents, expanded sources and descriptions (taxsummaries.pwc.com; portal.sat.gob.gt)
GT
Guatemala
Central America
GTQ
GT · GTM · #105 · 16 cities
Nomad score
55/100
Compare
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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| GTQ 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GTQ 0 | GTQ 300,000 | 5.0% |
| GTQ 300,000 | and above | 7.0% |
Tax flags
Territorial Exemption
Tax residency
- 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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- 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