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What is IPRIMA and how much is paid on a vehicle's first registration in Guatemala?

According to the cited documentsPress figureTaxes

IPRIMA, maximum rate at the top of the range

≈ 20%

Press figure2023 tablesPrensa Libre

IPRIMA is the specific tax on a vehicle's first registration, contained as a Book within Decree 10-2012 and regulated by Government Agreement 133-2012. Rates vary by type and age of vehicle according to the annual table of taxable values published by the tax authority (SAT); according to Prensa Libre, they reach around 20% at the top of the range. The exact rates now in force were not verified.

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Sources

  • Minfin

    Acuerdo Gubernativo 133-2012, Reglamento de la Ley del Impuesto Específico a la Primera Matrícula

    minfin.gob.gtAccessed Aug 19, 2026Go to the source
  • Prensa Libre

    Tablas para calcular el IVA de importación de vehículos y el IPRIMA 2023

    • IPRIMA, maximum rate at the top of the range
    prensalibre.comAccessed Aug 19, 2026Go to the source