Skip to content
Ask

Latest figures

Which tax applies to a real-estate sale in Guatemala: VAT or stamp tax?

According to the cited documentsRule from: secondary sourceTo be confirmedTaxes

The first sale of a property pays 12% VAT. Second and subsequent sales pay no VAT but a 3% stamp tax on the value. The rule comes from a CBR Guatemala guide (secondary) and from PwC's summary of stamp taxes.

  • First sale of a property

    VAT 12%

    In forceCBR
  • Second and subsequent sales

    Stamp duty 3%

    In forceCBR
Ask a follow-up

Sources

  • CBR

    CBR Guatemala · impuestos en la compraventa de inmuebles

    • First sale of a property
    • Second and subsequent sales
    cbrguatemala.comAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries · Guatemala, Other taxes

    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source