Guatemala tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Guatemala tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Guatemala
Business assessment requires monthly gross receipts and regime selection, not annual net profit; optional-simplified business is not implemented. Inter-vivos gifts are not universally tax-free; Decree 6 exact commencement is unresolved.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Guatemala | 11.49%† | 10%† | 5%† | 10%† | 7% | 10% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Guatemala?
The top rate on a salary is 11.49%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 7% above GTQ 300,000.
How are capital gains taxed in Guatemala?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Guatemala?
The top rate is 5% on dividends and 10% on interest. Rental income is taxed at up to 7%.
How is crypto taxed in Guatemala?
Guatemala taxes a gain on crypto assets as a capital gain, at up to 10%.
Does Guatemala tax foreign income?
Generally no. Guatemala taxes income from sources in Guatemala. Income from abroad is generally outside the tax, with exceptions.
Does Guatemala have a wealth tax?
No. Guatemala has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Guatemala have an exit tax for individuals?
No. In our model Guatemala does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Guatemala have?
Our profiles list one regime: Simplified Regime (Regime sobre Ingresos) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Guatemala?
The Guatemala day test (More than 183 days in the calendar year): 184 days in the calendar year; economic interests are a separate route. Economic interests, official posts and treaty facts need review below the day threshold.
Residence decides whether Guatemala taxes you on these rates. See the Guatemala day-count test and count your own days.
Sources
The Guatemala profile cites 4 sources for these rules, 3 of them from a government or a statute.
- Decreto 10-2012, consolidation labelled 2017 · official, retrieved 2026-11-03
- Decreto 13-2026 · official, retrieved 2026-11-03
- IGSS contribution explanation · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Guatemala individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Guatemala with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Guatemala side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Guyana, Honduras, Nicaragua, Panama, Peru, Paraguay.