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Latest figures

What is the general VAT rate in Guatemala?

According to the cited documentsOperating and living

General VAT rate

12%

Rev. Jun 9, 2026PwC

The general rate of Value Added Tax (IVA) is 12%, according to PwC Worldwide Tax Summaries (reviewed Jun 9, 2026).

Sources

  • PwC

    PwC Worldwide Tax Summaries, Guatemala · Other taxes

    • General VAT rate
    taxsummaries.pwc.comAccessed Aug 19, 2026Go to the source