Guatemala Income Tax Calculator 2026 — ISR
ISR 5-31% progressive 6 brackets, Q60,000 annual exemption.
Guatemala Tax System
Personal income tax (ISR) in Guatemala uses a progressive 6-bracket system with rates from 5% to 31%. The first Q60,000 of annual income is exempt from tax. Residents are taxed only on Guatemala-source income under the territorial system. The brackets apply to annual taxable income after the Q60,000 exemption.
2026 Rates: ISR 5-31% (6 brackets), Q60,000 annual exemption, territorial system.
Guatemala Income Tax Calculator 2026 — ISR
ISR 5-31% progressive 6 brackets, Q60,000 tax-free exemption.
Exención personal: GTQ 60,000. ISR progresivo 5-31% (6 tramos).
Annual IncomeQ 200,000
ISR (5-31%)Q 12,0006.0% effective
Net Income After TaxQ 188,000