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What is the Solidarity Tax (ISO), what is its rate and on what base is it computed?

According to the cited documentsTo be confirmedTaxes

ISO rate

1%

In forceDecreto 73-2008Aug 19, 2026

The Solidarity Tax (ISO, Decree 73-2008) carries a rate of 1% (Article 8). The base (Article 7) is the greater of one quarter of net assets and one quarter of gross income; if net assets exceed four times gross income, the gross-income base applies.

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  • ISO base

    The greater of 1/4 of net assets and 1/4 of gross income; gross income if net assets > 4x income

    In forceDecreto 73-2008Aug 19, 2026
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Sources

  • Decreto 73-2008

    Ley del Impuesto de Solidaridad · texto oficial, Organismo Judicial

    • ISO rate
    • ISO base
    ww2.oj.gob.gtAccessed Aug 19, 2026Go to the source
  • PwC

    PwC Worldwide Tax Summaries · Guatemala, Other taxes

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