3 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
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: tax overview for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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.