Source-cited draft: tax overview for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Guatemala tax system at a glance | Guatemala operates a territorial tax system administered by the Superintendencia de Administracion Tributaria (SAT). Tax is generally levied only on Guatemalan-source income, and the currency is the Guatemalan quetzal (GTQ). | |
| National tax authority | Superintendencia de Administracion Tributaria (SAT)Ley Organica de la SAT (Decreto 1-98) | |
| Currency | Guatemalan quetzal (GTQ / Q)Ley Monetaria (Decreto 17-2002) | |
| Standard tax year | Calendar year: 1 January to 31 DecemberLey de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) | |
| Basis of taxation | Territorial — only Guatemalan-source income is taxed (residents and non-residents alike)Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) | |
| Headline personal income tax (employment income) | 5% up to GTQ 300,000 of taxable income; 7% on the excessLey de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas del Trabajo | |
| Headline corporate income tax (general regime) | 25% on net taxable income (Regimen Sobre las Utilidades de Actividades Lucrativas) |
Guatemala operates a territorial tax system administered by the Superintendencia de Administracion Tributaria (SAT). Tax is generally levied only on Guatemalan-source income, and the currency is the Guatemalan quetzal (GTQ).
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Other Guatemala computations in the OpenAccountants library.
| Does Guatemala have VAT? | Yes — Impuesto al Valor Agregado (IVA), standard rate 12%Ley del Impuesto al Valor Agregado (Decreto 27-92) |
| Annual personal income tax return deadline | 31 March of the following year (filed via SAT Agencia Virtual)Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) |
| Annual corporate income tax return deadline | 31 March of the year following the 31 December fiscal year-endLey de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) |
| VAT (IVA) filing frequency | Monthly — return and payment due by the last day of the following monthLey del Impuesto al Valor Agregado (Decreto 27-92) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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