The Solidarity Tax (ISO): rate and computation base

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

The Solidarity Tax (ISO, Decree 73-2008) carries a rate of 1% (Article 8). The base (Article 7) is the greater of one quarter of net assets and one quarter of gross income; if net assets exceed four times gross income, the gross-income base applies. Rate and base were verified against the official text of the Judiciary (Organismo Judicial) in the 19 Aug 2026 audit.

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, texto oficial OJ: 1%in force (art. 8, verified 19 Aug 2026)
ISO baseDecreto 73-2008, texto oficial OJ: the greater of 1/4 of net assets and 1/4 of gross income; gross income if net assets > 4x incomein force (art. 7, verified 19 Aug 2026)

Sources

Decreto 73-2008, Ley del Impuesto de Solidaridad — texto oficial, Organismo Judicialww2.oj.gob.gtconsulted Aug 19, 2026
PwC Worldwide Tax Summaries — Guatemala, Other taxes (revisado 09-jun-2026)taxsummaries.pwc.comconsulted Aug 19, 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.