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What withholding taxes apply to payments abroad to non-residents without a permanent establishment?

According to the cited documentsTaxes

Dividends, international freight, telecommunications

5%

In forcePwCJun 9, 2026

Article 104 of Decree 10-2012 sets final withholding taxes on non-residents without a permanent establishment: 5% on dividends, international freight and telecommunications; 10% on interest (with an exemption for multilateral bodies and between banking or financial institutions); 15% on royalties, salaries, commissions, fees and scientific, economic, technical or financial advisory services; and 25% on other unspecified income. With no double-taxation treaties in force, these withholdings cannot be reduced by treaty.

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  • Interest (exemption for multilaterals and between banks/financial institutions)10%In forcePwCJun 9, 2026
  • Royalties, salaries, commissions, fees, advisory services15%In forcePwCJun 9, 2026
  • Other unspecified income25%In forcePwCJun 9, 2026
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Sources

  • PwC

    PwC Worldwide Tax Summaries · Guatemala, Withholding taxes

    • Dividends, international freight, telecommunications
    • Interest (exemption for multilaterals and between banks/financial institutions)
    • Royalties, salaries, commissions, fees, advisory services
    • 1 more figure
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source
  • Baker Tilly Guatemala

    Régimen de retenciones de ISR a no residentes

    bakertilly.gtAccessed Aug 19, 2026Go to the source