Tax in Guatemala: VAT, income tax, company tax, capital gains
12%
Guatemala charges 12% Impuesto al Valor Agregado on most goods and services. The rate is as published by Superintendencia de Administración Tributaria (SAT) (checked 6 October 2026, verification pending); the top personal income-tax rate is 7% (2026 tax year, Congreso de la República de Guatemala — Decreto 10-2012 (Ley de Actualización Tributaria) and Decreto 13-2026), and the headline company tax rate is 25% (OECD Corporate Tax Statistics).
Impuesto al Valor Agregado in Guatemala
Value-added: Impuesto al Valor Agregado is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 12%
- Local name
- Impuesto al Valor Agregado — Value Added Tax
- Type
- VAT
- Reduced rates
- None on record
- Filing
- Quarterly / Monthly / Annual
- Authority
- Superintendencia de Administración Tributaria (SAT)
- Current rate since
- 1 August 2001
Income tax in Guatemala
The top personal income-tax band is 7% for the 2026 tax year.
Company tax in Guatemala
The headline corporate income tax rate is 25%. In effect since 1 January 2026.
Indicative only: confirm with Guatemala's national tax authority. OECD-only: 25% (régimen sobre las utilidades de actividades lucrativas). Guatemala also has an optional simplified regime taxing gross revenue (secondary sources: 5% on first Q30,000 monthly, 7% above) - not confirmed; SAT, Congress and MINFIN sites returned 403/Cloudflare blocks. | Cross-check: OECD 2026: central statutory CIT 25%, combined (central+sub-central) 25%
Capital gains tax in Guatemala
- Shares
- 10% flat on Guatemalan-source capital gains (Decreto 10-2012, Libro I, Titulo IV 'Rentas de capital, ganancias y perdidas de capital', art. 92)
- Property
- 10% flat on the gain (sale price less acquisition cost or taxed revaluation value; expenses capped at 15% of sale value) (arts. 89, 92)
- Holding period
- None
Ask your AI assistant about tax in Guatemala
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Impuesto al Valor Agregado rate in Guatemala, and what is the source?”
- “Estimate income tax in Guatemala on GTQ 60,000 for 2026.”
- “What is the company tax rate in Guatemala and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Guatemala, answered
Questions about tax in Guatemala
- What is the Impuesto al Valor Agregado rate in Guatemala?
- The standard Impuesto al Valor Agregado (Value Added Tax) rate in Guatemala is 12%, as published by Superintendencia de Administración Tributaria (SAT) (checked 6 October 2026, verification pending). Value-added: Impuesto al Valor Agregado is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Guatemala?
- The top personal income-tax band in Guatemala is 7% for the 2026 tax year, as published by Congreso de la República de Guatemala — Decreto 10-2012 (Ley de Actualización Tributaria) and Decreto 13-2026 (checked 6 October 2026, verification pending). The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Guatemala?
- The headline corporate income tax rate in Guatemala is 25%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Guatemala's national tax authority. OECD-only: 25% (régimen sobre las utilidades de actividades lucrativas). Guatemala also has an optional simplified regime taxing gross revenue (secondary sources: 5% on first Q30,000 monthly, 7% above) - not confirmed; SAT, Congress and MINFIN sites returned 403/Cloudflare blocks. | Cross-check: OECD 2026: central statutory CIT 25%, combined (central+sub-central) 25%
- How is capital gains tax charged in Guatemala?
- In Guatemala, gains are taxed at their own rate, separate from income, as published by SAT Guatemala - Decreto 10-2012 Ley de Actualizacion Tributaria (compiled with Decreto 19-2013 reforms), retrieved via Internet Archive copy (2022-07-02) because portal.sat.gob.gt returns HTTP 403 (checked 6 October 2026, verification pending). On shares: 10% flat on Guatemalan-source capital gains (Decreto 10-2012, Libro I, Titulo IV 'Rentas de capital, ganancias y perdidas de capital', art. 92) Holding period: None
- Can an AI assistant look up tax rates for Guatemala?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Impuesto al Valor Agregado rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Superintendencia de Administración Tributaria (SAT)
- Congreso de la República de Guatemala — Decreto 10-2012 (Ley de Actualización Tributaria) and Decreto 13-2026
- OECD Corporate Tax Statistics
- SAT Guatemala - Decreto 10-2012 Ley de Actualizacion Tributaria (compiled with Decreto 19-2013 reforms), retrieved via Internet Archive copy (2022-07-02) because portal.sat.gob.gt returns HTTP 403
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Guatemala next to another country in the comparison tool, or read the tax facts.
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