Tax burden and state revenue collection

Dossier: Macroeconomy, ratings and risk10-macro-riesgo.md
Domain: Sovereign rating and country riskmacro-riesgo
Room: Economy/economia
Audited: not audited

The tax burden was 11.9% of GDP in 2025, above the projected 11.7%, according to the 2025 Fiscal Policy Performance Report of the Ministry of Public Finance (Minfin) (the figure was taken from a search-engine summary because the PDF download was blocked; to be verified). The comparable World Bank series (GC.TAX.TOTL.GD.ZS) gives 11.63% in 2024, 11.58% in 2023 and 9.96% in 2020. It is the lowest tax burden in the region, below the Latin America and Caribbean average (ICEFI, CIEN); it explains both the low debt and the scant public investment.

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

Tax burdenMinfin, Informe de Desempeño 2025: 11.9% of GDP (projection: 11.7%)2025
Tax revenue / GDPBanco Mundial, GC.TAX.TOTL.GD.ZS: 11.63%2024
Tax revenue / GDPBanco Mundial, GC.TAX.TOTL.GD.ZS: 11.58%2023Also in the verified archive →
Tax revenue / GDPBanco Mundial, GC.TAX.TOTL.GD.ZS: 9.96%2020

Caveat

11.9% (2025) taken from a search-engine summary; the Minfin PDF was not downloaded

Sources

Minfin — Informe de Desempeño de la Política Fiscal y de las Finanzas Públicas 2025minfin.gob.gtconsulted Aug 19, 2026
Banco Mundial — GC.TAX.TOTL.GD.ZS (Guatemala)api.worldbank.orgconsulted Aug 19, 2026
ICEFI — análisis del presupuesto aprobado 2026icefi.orgconsulted Aug 19, 2026
CIEN — resumen ejecutivo del proyecto de presupuesto 2026cien.org.gtconsulted Aug 19, 2026
SAT — Estadísticas tributariasportal.sat.gob.gtconsulted Aug 19, 2026

Organizations named in the answer

Banco MundialBenchmark series: private credit to GDP of 37.2% (2025), average lending rate of 12.85% (2025) and the Enterprise Surveys on collateral requirements (§1, §3, §4).Multilateral

Directory of organizations

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.