Guatemala Income Tax (ISR) — Employee & Self-Employed
Asked about Guatemala income tax (ISR — Impuesto Sobre la Renta) for employees and self-employed individuals.
What this covers — Guatemala, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Guatemala Income Tax (ISR) — Employee & Self-Employed automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Guatemala accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Guatemala to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Guatemala →Depends on
About
Use this skill whenever asked about Guatemala income tax (ISR — Impuesto Sobre la Renta) for employees and self-employed individuals. Trigger on phrases like "how much ISR do I pay", "renta del trabajo", "rentas de actividades lucrativas", "régimen opcional simplificado", "régimen sobre utilidades", "pequeño contribuyente", "SAT-1431", "planilla del IVA", "IGSS contributions", "deducción personal", "self-employed tax Guatemala", "ISR empleados", or any question about filing or computing ISR for an employee, sole proprietor, or professional in Guatemala. Also trigger when preparing or reviewing a SAT-1431 annual return, the monthly simplified-regime declaration, computing the Q48,000 personal deduction or the Q12,000 IVA credit, or advising on IGSS payroll contributions. This skill covers the employment-income brackets (5%/7%), the two self-employment regimes (5%/7% on gross vs 25% on profit), the Pequeño Contribuyente 5% regime, allowable deductions, IGSS social security, minimum wage, forms, deadlines, and penalties. ALWAYS read this skill before touching any Guatemala income tax work.
The full rule
The complete, step-by-step rules for Guatemala Income Tax (ISR) — Employee & Self-Employed — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Guatemala tax skills
Other Guatemala computations in the OpenAccountants library.