North & Central America
Guatemala: tax at a glance
Guatemala runs a territorial system, so only Guatemalan-source income is taxed. Personal rates are low and flat, and IVA stands at 12%.
Territorial
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The taxes
- Personal income (top)
- 7%Employment income is taxed at 5% up to GTQ 300k and 7% above that, after exemptions. The system is territorial, so foreign-source income is exempt.
- Corporate income
- 25%
- Capital gains
- 10%
- VAT / IVA
- 12%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 15%
- Social security (employee)
- 4.83%, paid into IGSS.
- Social security (employer)
- Roughly 12.67%, paid into IGSS.
- Wealth tax
- None
- Inheritance / estate
- Inheritance and gift tax, progressive from roughly 1% to 6% depending on the relationship between giver and recipient.
- Property tax
- IUSI, the property tax, runs roughly 0.2–0.9% of cadastral value.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references