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What rate applies to capital income and capital gains in Guatemala?

According to the cited documentsTo be confirmedTaxes

Rate on capital income and capital gains (residents)

10%

In forceDecreto 10-2012To be confirmed

Under Title IV of Decree 10-2012, capital income and capital gains of residents are taxed at 10%, and dividends at 5%.

  • Rate on dividends5%In forceDecreto 10-2012
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Sources

  • Decreto 10-2012

    Ley de Actualización Tributaria · texto

    • Rate on capital income and capital gains (residents)
    • Rate on dividends
    icnl.orgAccessed Aug 19, 2026Go to the source