Gt Tax Overview

---
name: gt-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "GT"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Guatemala Tax Overview

## Guatemala tax system at a glance

- **Territorial tax system overview** — Guatemala operates a territorial tax system administered by the Superintendencia de Administracion Tributaria (SAT). Tax is generally levied only on Guatemalan-source income, and the currency is the Guatemalan quetzal (GTQ).
- **National tax authority** — Superintendencia de Administracion Tributaria (SAT)  _(Ley Organica de la SAT (Decreto 1-98), https://en.portal.sat.gob.gt/portal/)_
- **Currency** — Guatemalan quetzal (GTQ / Q)  _(Ley Monetaria (Decreto 17-2002))_
- **Standard tax year** — Calendar year: 1 January to 31 December  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR), https://taxsummaries.pwc.com/guatemala/corporate/tax-administration)_
- **Basis of taxation** — Territorial — only Guatemalan-source income is taxed (residents and non-residents alike)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR), https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income)_
- **Headline personal income tax (employment income)** — 5% up to GTQ 300,000 of taxable income; 7% on the excess percent  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas del Trabajo, https://taxsummaries.pwc.com/guatemala/individual/taxes-on-personal-income)_
- **Headline corporate income tax (general regime)** — 25% on net taxable income (Regimen Sobre las Utilidades de Actividades Lucrativas) percent  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I, Rentas de Actividades Lucrativas, https://taxsummaries.pwc.com/guatemala/corporate/taxes-on-corporate-income)_
- **Does Guatemala have VAT?** — Yes — Impuesto al Valor Agregado (IVA), standard rate 12%  _(Ley del Impuesto al Valor Agregado (Decreto 27-92), https://taxsummaries.pwc.com/guatemala/corporate/other-taxes)_
- **Annual personal income tax return deadline** — 31 March of the following year (filed via SAT Agencia Virtual)  _(Ley de Actualizacion Tributaria (Decreto 10-2012), Libro I (ISR), https://taxsummaries.pwc.com/guatemala/individual/tax-administration)_
- **Annual corporate income tax return deadline** — 31 March of the year 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)_
- **VAT (IVA) filing frequency** — Monthly — return and payment due by the last day of the following month  _(Ley del Impuesto al Valor Agregado (Decreto 27-92), https://taxsummaries.pwc.com/guatemala/corporate/other-taxes)_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gt-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.