Gt Corporate Income Tax

---
name: gt-corporate-income-tax
description: "Source-cited draft: corporate income tax for Guatemala (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gt-corporate-income-tax"
  jurisdiction: "GT"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Guatemala Corporate Income Tax

## Corporate income tax rates and regimes

Guatemalan companies choose annually between a profit-based general regime (25% on net income) and an optional simplified regime that taxes gross income at 5%/7%. Tax is levied on Guatemalan-source income only.

- **General regime rate (Regimen Sobre las Utilidades)** — 25 percent (on net taxable profit)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income)_
- **Optional simplified regime — first band (Regimen Opcional Simplificado)** — 5 percent (on gross income up to GTQ 30,000 per month)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income)_
- **Optional simplified regime — second band** — 7 percent (on the portion of monthly gross income exceeding GTQ 30,000)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income)_
- **Simplified regime filing frequency** — Monthly via withholding/declaration; the tax is generally final on the gross income taxed  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Regimen Opcional Simplificado — https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income)_
- **General regime tax base** — Net Guatemalan-source income: gross income less deductible costs, expenses and allowances  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/income-determination)_
- **Solidarity Tax (Impuesto de Solidaridad, ISO)** — 1 percent (quarterly on the greater of net assets or gross income; creditable against ISR (general regime) (approx — confirm))  _(Ley del Impuesto de Solidaridad (Decreto 73-2008) — https://taxsummaries.pwc.com/guatemala/corporate/other-taxes)_
- **Withholding tax on dividends (to residents)** — 5 percent (final withholding tax on distributed profits/dividends)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Capital — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes)_
- **Withholding tax on dividends (to non-residents)** — 5 percent (treated as Guatemalan-source distribution; some guides cite up to 10% — confirm (approx — confirm))  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes)_
- **Withholding tax on interest (to non-residents)** — 10 percent (final withholding tax on interest paid to non-residents)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes)_
- **Withholding tax on royalties / technical fees (to non-residents)** — 15 percent (final withholding tax on royalties, professional and technical fees paid abroad)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de No Residentes — https://taxsummaries.pwc.com/guatemala/corporate/withholding-taxes)_
- **Annual corporate ISR return deadline (general regime)** — 31 March following the 31 December fiscal year-end  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR) — https://taxsummaries.pwc.com/guatemala/corporate/tax-administration)_
- **Quarterly advance payments (general regime)** — Quarterly ISR advance payments are required, credited against the annual liability (approx — confirm)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas — https://taxsummaries.pwc.com/guatemala/corporate/tax-administration)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gt-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gt-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.