Estimated VAT and income tax non-compliance, 2014-2025 (SAT)
The SAT's estimate of non-compliance in paying value added tax and income tax: potential consumption and tax base, potential revenue, actual revenue and its components, and the amount and rate of non-compliance, in millions of quetzales and as a proportion, from 2014 to 2025, under the methodology revised in 2024.
- data points
- 480
- series
- 40
- Period
- 2014–2025
- Attribution the licence asks for
- Fuente: Superintendencia de Administración Tributaria (SAT), estudios de incumplimiento de IVA e ISR.
- Licence read on
- Nov 8, 2026
- Frequencies
- Annual: 40 series
- Nature of the data
- Estimated: 480 data points
- Retrieved
- from Sep 14, 2026 to Nov 7, 2026
- Data state
- Advance Guatemala keeps the data point as the source published it: it does not compare it with other sources or apply the tolerance bands it uses for the site's verified figures.
Dimensions
How the source classifies its series, with the most frequent values first.
Tax
- IVA
- ISR
Notes
These are SAT estimates based on macroeconomic aggregates, some of them preliminary (marked p/). Rates are stored as a proportion of 1, although the SAT presents them as percentages. The 2013 files are missing, as their layout could not be read.
Series
Every series in the dataset. Open one to see its data points, each with its source link.