Source-cited draft: corporate income tax for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
General regime rate (Regimen Sobre las Utilidades)
25Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income
Optional simplified regime — first band (Regimen Opcional Simplificado)
5Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income
Optional simplified regime — second band
7Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income
Simplified regime filing frequency
Monthly via withholding/declaration; the tax is generally final on the gross income taxedLey de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income
General regime tax base
Net Guatemalan-source income: gross income less deductible costs, expenses and allowancesLey de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/income-determination
Solidarity Tax (Impuesto de Solidaridad, ISO)
1Ley del Impuesto de Solidaridad (Decreto 73-2008) — https://taxsummaries.pwc.com/guatemala/corporate/other-taxes
Withholding tax on dividends (to residents)
5Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Capital — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes
Withholding tax on dividends (to non-residents)
5Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes
Withholding tax on interest (to non-residents)
10Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes
Withholding tax on royalties / technical fees (to non-residents)
15Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes
Annual corporate ISR return deadline (general regime)
31 March following the 31 December fiscal year-endLey de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) — https://taxsummaries.pwc.com/guatemala/corporate/tax-administration
Quarterly advance payments (general regime)
Quarterly ISR advance payments are required, credited against the annual liability (approx — confirm)Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Guatemalan companies choose annually between a profit-based general regime (25% on net income) and an optional simplified regime that taxes gross income at 5%/7%. Tax is levied on Guatemalan-source income only.
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