AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Guatemala

Guatemala applies a relatively simple personal income tax with two regimes and a flat-rate option for self-employed. VAT is broad.

Personal income tax

5–7%
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

12%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMarch 31
  • Capital gains10% (flat)
Official Tax Authority Superintendencia de Administración Tributaria (SAT)
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Guatemala's official tax authority (linked above) or a qualified tax professional before making any decision.