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What taxes does a non-incentivized company pay in Guatemala: ISR and VAT rates?

According to the cited documentsLegal framework

Income tax, profits regime

25%

In force 2026 (PwC)PwC

Corporate income tax (ISR) is governed by the Tax Update Law (Decree 10-2012, Book I), which distinguishes income from business activities, from employment and from capital, and offers two regimes: the Regime on Profits from Business Activities, at 25% of profits, and the Optional Simplified Regime on Gross Income, at 5% up to Q30,000 a month and 7% on the excess. VAT (IVA) has a general rate of 12% (Decree 27-92).

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  • Income tax, optional simplified regime — lower band5% up to Q30,000 monthlyIn force 2026 (PwC)PwC
  • Income tax, optional simplified regime — excess7% on the excess over Q30,000/monthIn force 2026 (PwC)PwC
  • VAT, general rate12%In force 2026 (PwC)PwC
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Sources

  • SAT

    Texto Decreto 10-2012, Ley de Actualización Tributaria

    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries · Guatemala, taxes on corporate income

    • Income tax, profits regime
    • Income tax, optional simplified regime — lower band
    • Income tax, optional simplified regime — excess
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries · Guatemala, other taxes

    • Income tax, profits regime
    • Income tax, optional simplified regime — lower band
    • Income tax, optional simplified regime — excess
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source