🇬🇹 Guatemala
GT / GTM #105
Nomad Score
57.0
Cities
17
Region
Central American Integration System,
Latin America,
Hispanophone,
Affordable Nomad Destinations,
North America,
Americas,
Central America
Currency
GTQ
🇬🇹 GUATEMALA TAX PROFILE
Data year: 2025
Tax System
Territorial
Guatemala taxes only Guatemalan-source income for both residents and non-residents.
Guatemala taxes only Guatemalan-source income for both residents and non-residents.
Top PIT Rate
7.0%
Corporate Tax Rate
25.0%
IVA
12.0%
Capital Gains Tax
10.0%
Capital gains on real property and other assets taxed at 10%.
Capital gains on real property and other assets taxed at 10%.
Social Security (Employee)
4.8%
Social Security (Employer)
12.7%
Dividend Withholding
5.0%
Interest Withholding
10.0%
Royalty Withholding
15.0%
Treaty Count
--
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| GTQ 0 | and above | 25.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| GTQ 0 | GTQ 300,000 | 5.0% | -- |
| GTQ 300,000 | and above | 7.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present in Guatemala for more than 183 days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Guatemala
(accessed Mar 23, 2026)
Territorial system, PIT 5-7%, CIT 25%
🔗 RELATED
🧭 CONTINUE EXPLORING GUATEMALA