Source-cited draft: tax overview 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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Territorial tax system overview
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), https://en.portal.sat.gob.gt/portal/
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), https://taxsummaries.pwc.com/guatemala/corporate/tax-administration
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), https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income
Headline personal income tax (employment income)
5% up to GTQ 300,000 of taxable income; 7% on the excess percentLey de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas del Trabajo, https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income
Headline corporate income tax (general regime)
25% on net taxable income (Regimen Sobre las Utilidades de Actividades Lucrativas) percentLey de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas, https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income
Does Guatemala have VAT?
Yes — Impuesto al Valor Agregado (IVA), standard rate 12%Ley del Impuesto al Valor Agregado (Decreto 27-92), https://taxsummaries.pwc.com/guatemala/corporate/other-taxes
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), https://taxsummaries.pwc.com/guatemala/individual/tax-administration
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), https://taxsummaries.pwc.com/guatemala/corporate/tax-administration
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), https://taxsummaries.pwc.com/guatemala/corporate/other-taxes
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