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What final income-tax withholding applies to payments to non-residents without a permanent establishment (interest, royalties, fees, dividends)?

According to the cited documentsTaxes

Dividends and remittances to the head office

5 %

In forceDecreto 10-2012

Art. 104 of Decreto 10-2012 (Book I, non-residents without a permanent establishment): 5 % on international freight and passenger transport, insurance and reinsurance premiums, international telephony and communications, and dividends, profits and remittances to foreign head offices (3 % for international news and the use of films and recordings); 10 % on interest paid to non-residents, except loans from banks and financial institutions authorised and regulated in their home country and from multilateral institutions; 15 % on salaries and remuneration, payments to athletes and performers, royalties, fees and scientific, economic, technical or financial advice; 25 % on any other taxable income. Item 1(d) was repealed by Decreto 19-2013 (21-12-2013).

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  • Interest to non-residents (except regulated banks and multilaterals)10 %In forceDecreto 10-2012
  • Royalties, fees, technical advice15 %In forceDecreto 10-2012
  • Other income25 %In forceDecreto 10-2012

Sources

  • SAT

    Ley de Actualización Tributaria, Decreto 10-2012, Libro I, art. 104

    portal.sat.gob.gtAccessed Sep 2, 2026Go to the source