ISO (Decreto 73-2008): 1 % on the greater of one quarter of net assets and one quarter of gross income

Dossier: Taxes and incentives03-impuestos.md
Domain: impuestos/isoimpuestos/iso
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: Audited

The Solidarity Tax Act (Decreto 73-2008, published in the Diario de Centro América No. 87 of 22 December 2008, in force from 1 January 2009 under its art. 15) applies to individuals and legal entities, trusts, participation contracts, irregular and de facto partnerships, branches, agencies and permanent establishments of foreign persons (art. 1). The taxable base is the greater of one quarter of net assets and one quarter of gross income; when net assets exceed four times gross income, the gross-income base applies (art. 7). The rate is 1 % (art. 8). The original text also carries the exemptions (art. 4) and the settlement of the IETAAP it replaced (art. 14).

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Figures

ISO rateDecreto 73-2008, art. 8: 1 %in force since 2009-01-01
Taxable baseDecreto 73-2008, art. 7: the greater of ¼ of net assets and ¼ of gross income (gross income if net assets > 4× income)in force

Caveat

Original text as published in the Diario de Centro América (Congreso's OCR text layer); it does not fold in later reforms and is not legal advice. The ISO–ISR mutual crediting and later reforms will be read from the consolidated text once SAT publishes it.

Sources

Congreso de la República, Decreto 73-2008, Ley del Impuesto de Solidaridad, DCA No. 87, 22-12-2008 (PDF del Diario de Centro América con capa de texto; captura runner 2026-09-02, sha256 2107f8f9a30d…)congreso.gob.gtconsulted Sep 2, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.