Business income tax: 25 % on profits or 5 %/7 % on gross income (arts. 36 and 44)

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

Decreto 10-2012, Book I. Profit-based regime for business activities: 25 % on the taxable base (art. 36). Optional simplified regime on gross income: monthly taxable income from Q0.01 to Q30,000, 5 %; above Q30,000, a fixed Q1,500 plus 7 % on the excess over Q30,000 (art. 44). Art. 173 (as amended by Decreto 19-2013) set a transitional 6 % for the upper bracket during 2013; the 7 % applies from 1 January 2014. Book I entered into force on 1 January 2013.

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

Profit-based regimeDecreto 10-2012, art. 36: 25 % on the taxable basein force since 2013-01-01
Optional simplified regime, up to Q30,000 a monthDecreto 10-2012, art. 44: 5 %in force
Optional simplified regime, excess over Q30,000 a monthDecreto 10-2012, arts. 44 y 173: Q1,500 + 7 % of the excessin force since 2014-01-01

Caveat

Consolidated text published by SAT, read article by article; not the official gazette nor legal advice. Confirm reforms after the capture date before acting.

Sources

SAT, Ley de Actualización Tributaria, Decreto 10-2012, Libro I, arts. 36, 44 y 173 (texto consolidado PDF, wp-file-download 78389; captura runner 2026-09-02, sha256 e2de77e5e36d…)portal.sat.gob.gtconsulted Sep 2, 2026

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