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Is there any tax incentive for investing in hotels or tourism in Guatemala today?

According to the cited documentsTo be confirmedTourism and residence

No. The National Tourism Promotion Act (Decree 25-74) included tax incentives, but was repealed in 1997: Decree 117-97, the Act Suppressing Exemptions, Exonerations and Deductions, repeals in article 1, item 7, article 10 of Decree 25-74, and in item 6 subparagraphs a), b) and c) of article 30 of Decree 1701 (the INGUAT Organic Act), verified in the tax authority's PDF. ECLAC (CEPAL), citing ICEFI 2007, concludes that 'Guatemala currently has no tax incentive whatsoever for tourism investment'. The 10-year exemption regime is only a bill without a committee report (6811).

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  • Sector tax incentive in force

    None

    Aug 2026ECLAC
  • Repeal

    Decree 117-97 art. 1 nums. 6 and 7

    1997SAT
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Sources

  • ECLAC

    Cadena de turismo de Antigua Guatemala

    • Sector tax incentive in force
    repositorio.cepal.orgAccessed Aug 19, 2026Go to the source
  • SAT

    Decreto 117-97, Ley de Supresión de Exenciones, Exoneraciones y Deducciones

    • Repeal
    portal.sat.gob.gtAccessed Aug 19, 2026Go to the source