Guatemala Tax & Investment Guides
16 guides covering Guatemalan taxation, ISR progressive 5–31% (6 brackets, exemption GTQ 60,000), corporate income tax 25% standard (7% simplified, 5% small business), IVA 12% standard/0% exports, IGSS 4.83% employee + 10.67% employer, property tax 1.5% annual municipal, no inheritance tax, no wealth tax, and key investment topics for 2026.
Personal Tax & Residency
ISR progressive 5–31% across 6 annual brackets, personal exemption GTQ 60,000, 183-day residency rule, DTTs
Guatemala Personal Tax Guide 2026 — ISR 5–31% Progressive, 6 Brackets, GTQ 60K Exemption
Guatemalan personal income tax (ISR). Progressive rates 5%, 10%, 15%, 20%, 25%, 31% across 6 annual brackets. Personal exemption GTQ 60,000. Filing requirements, territorial system, and withholding rules for 2026.
Guatemala Tax Residency Guide 2026 — 183-Day Rule, Territorial System, Source Rules, DTTs
Guatemalan tax residency. 183-day physical presence test, territorial taxation (only Guatemala-source income), source of income rules, double tax treaties with Mexico, Chile, and others.
VAT & Indirect Tax
IVA 12% standard, 0% exports, registration threshold, filing requirements
Guatemala Tax Filing Guide 2026 — SAT Portal, Self-Assessment, Monthly & Annual Returns, NIT
filing taxes in Guatemala. SAT online portal (Declaraguate), self-assessment returns, monthly IVA and ISR returns, annual ISR return, NIT registration, and compliance deadlines for 2026.
Guatemala VAT Guide 2026 — IVA 12% Standard, 0% Exports, Electronic Invoicing
Guatemalan Value Added Tax (IVA). Standard rate 12%, 0% on exports, electronic invoicing (FEL), registration threshold GTQ 150,000 annual turnover, and compliance requirements for 2026.
Business & Corporate Tax
CIT 25% standard, 7% simplified regime, 5% small business, company types SA and SRL
Guatemala Business Registration Guide 2026 — SA, SRL, NIT, RUC, Mercantile Registry
registering a business in Guatemala. Company types: Sociedad Anónima (SA) and Sociedad de Responsabilidad Limitada (SRL). Mercantile Registry, NIT/RUC registration, municipal licences, timelines, and costs for 2026.
Guatemala Corporate Tax Guide 2026 — CIT 25%, Simplified 7%, Small Business 5%
Guatemalan corporate income tax (ISR). Standard CIT 25%, simplified regime 7% on revenue, small business 5% on first GTQ 150,000, thin capitalisation, and capital allowance rules for 2026.
Guatemala Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, WHT, CFC
Guatemalan cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation rules, double tax treaties, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT treatment, dividends WHT, interest WHT, crypto as ordinary income, IGSS pension
Guatemala Capital Gains Tax Guide 2026 — CGT Treatment, Territorial System, Real Estate
Guatemalan capital gains tax. Capital gains are treated as ordinary income under ISR at progressive rates 5–31%. Real estate gains, share gains, and business asset disposals. Territorial system: only Guatemala-source gains are taxable.
Guatemala Crypto Tax Guide 2026 — No Specific Regulation, Ordinary Income, SAT Guidance
Guatemalan cryptocurrency taxation. No specific crypto legislation, taxed as ordinary income under ISR. Mining, staking, trading all taxable at progressive 5–31% rates. Territorial system may exempt foreign crypto gains for 2026.
Guatemala Investment Income Guide 2026 — Dividends WHT 5%, Interest WHT 10%, Territorial
Guatemalan investment income taxation. Dividend withholding tax 5% for residents, interest 10% WHT, territorial system exempts foreign investment income. Capital gains as ordinary income for 2026.
Guatemala Pension Guide 2026 — IGSS Old-Age Pension, Retirement Age 60, Benefits
Guatemalan pensions. IGSS old-age pension, retirement age 60 (men) / 60 (women), minimum contribution years, pension calculation, early retirement options, and private pension plans (AP) for 2026.
Property & Wealth Tax
1.5% annual municipal property tax, rental income ISR, no inheritance tax, no wealth tax
Guatemala Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax 5–31%
Guatemalan inheritance and gift tax. No inheritance tax. Gifts are treated as income for the recipient and taxed at progressive ISR rates 5–31%. Wills, probate, and succession law for 2026.
Guatemala Property Tax Guide 2026 — 1.5% Annual Municipal Tax, IUSI, Registration
Guatemalan property tax. Annual municipal tax (IUSI) of 1.5%, registration fees, property transfer tax, stamp duty, and compliance requirements for 2026.
Guatemala Rental Income Guide 2026 — ISR on Rent, 10% WHT, Deductions, Territorial
Guatemalan rental income taxation. Rental income is subject to ISR at progressive rates 5–31%. 10% withholding tax on gross rent for non-residents. Deductions for expenses, mortgage interest, and maintenance for 2026.
Guatemala Wealth Tax Guide 2026 — No Net Wealth Tax, IUSI as Proxy Wealth Tax
Guatemalan wealth tax. Guatemala does not impose an annual net wealth tax. The IUSI municipal property tax (1.5%) serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
IGSS 4.83% employee + 10.67% employer, capped contributions, pension system
Guatemala Calculators (9)
Free calculators for Guatemalan salary, tax, and personal finance.
Guatemala Salary
Net pay after ISR 5–31%, IGSS 4.83%, and exemption.
Guatemala VAT
IVA 12% standard rate, 0% exports.
Guatemala Corporate Tax
CIT 25%, simplified 7%, small business 5%.
Guatemala Property Tax
1.5% annual municipal property tax.
Guatemala Social Insurance
IGSS 4.83%+10.67% contributions.
Guatemala Income Tax
ISR 5–31% bracket calculator.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.