Taxes
43 answers- The 25% corporate income tax under the profits regime25%Income tax rate, Profits RegimePwCJun 9, 2026
- Simplified Optional Income Regime (5% / 7%)5%Rate on the first Q30,000 per monthPwCJun 9, 2026
- Income tax regime election, changes and the territorial principlePwC
- Rates on capital income and capital gains5%Rate on dividendsDecreto 10-2012
- Employee income tax: brackets and deductionsLiving in Guatemala
- Withholding taxes on non-residents without a permanent establishment25%Other unspecified incomePwCJun 9, 2026
- Dividend taxation and the repealed stamp tax5%Income tax withholding on dividends (residents and non-residents)PwCJun 9, 2026
- The VAT rate and its filing mechanics12%General VAT ratePwCJun 9, 2026
- VAT on exports and exempt transactionsSAT
- The Small Taxpayer Regime and its sales ceilingSAT
- Real-estate sales: VAT versus stamp taxPwC
- The Solidarity Tax (ISO): rate and computation base1%ISO rateDecreto 73-2008Aug 19, 2026
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- VAT on exports and exempt transactionsSAT
- The Small Taxpayer Regime and its sales ceilingSAT
- Real-estate sales: VAT versus stamp taxPwC
- The Solidarity Tax (ISO): rate and computation base1%ISO rateDecreto 73-2008Aug 19, 2026
- ISO taxpayers and crediting it against income taxPwC
- ISO exemptions and newly formed companiesDecreto 73-2008
- ISO under the simplified regime, Decree 29-89 and free zonesDecreto 73-2008
- The DAI import duty, its range and import VATPwC
- Average applied tariff according to the WTO5.5%Applied MFN tariff, simple averageWTO2025
- IPRIMA and the first registration of imported vehiclesMINFIN
- The IUSI property tax: rates and calculationECLAC
- Stamp tax rate and what it applies to3%General stamp tax ratePwCJun 9, 2026
- Employer and employee contributions to IGSS, IRTRA and INTECAPLiving in Guatemala
- The Bono 14 and the aguinaldo: amounts and payment datesfiniquitojusto.com
- The Q250 incentive bonus and IGSSDecreto 37-2001
- Vacation days and severance for unjustified dismissalfiniquitojusto.com
- Total labor burden: the employer's true cost per Q100 of salaryDecreto 37-2001
- Benefits and scope of Decree 29-89 (Maquila Law)Decreto 19-2016
- Decree 19-2016 changes to export incentivesDecreto 19-2016
- Free-zone exemptions and their duration15 yearsIncome tax exemption, free zone administratorsDecreto 65-89Aug 19, 2026
- Free-zone rules: reforms, regulation 242-90 and user typesMINECO
- ZOLIC and the ZDEEP zones: status and tax benefitsMINECO
- Double-taxation treaties and treaty withholding reliefPwC
- Transfer-pricing obligations with a foreign parentDecreto 10-2012
- Electronic invoicing (FEL): mandate and requirementsSAT
- Tax limitation period: four years (eight if unregistered)4 yearsLimitation period (audit, collection, refund claims, VAT credit refund)Decreto 6-912026
- Compensatory interest and the late-payment penalty (0.0005 per day)SAT
- Formal-duty fines (art. 94 of the Tax Code)Q5,000 per auditBooks not kept up to dateDecreto 6-91
- Smuggling and customs fraud: the $CA 3,000 / 3 % FOB threshold and 7–10 years' prisonSAT
- Tax depreciation: lower rates allowed by the ISR regulation (art. 24, AG 213-2013)SAT
- Tax depreciation: maximum annual percentages under art. 28 (Decreto 10-2012)20 % a yearMachinery, vehicles, cranes, containersDecreto 10-2012
- Business income tax: 25 % on profits or 5 %/7 % on gross income (arts. 36 and 44)5 %Optional simplified regime, up to Q30,000 a monthDecreto 10-2012
- Income tax on non-residents: 5 %, 10 %, 15 % and 25 % by type of income (art. 104)5 %Dividends and remittances to the head officeDecreto 10-2012
- VAT withholding: 65 % / 15 % (exporters), 25 % (public sector), 15 % (card operators and special taxpayers) — Decreto 20-200615 % withheldExporters · other purchases and servicesDecreto 20-2006
- ISO (Decreto 73-2008): 1 % on the greater of one quarter of net assets and one quarter of gross incomeCongreso de la República