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: 2025
- Tax system
- Territorial 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%.
- Social security (employee)
- 4.8%
- Social security (employer)
- 12.7%
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 15.0%
- Treaty count
- --
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
- 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%