No. Article 4(f) of Decree 73-2008 exempts from the Solidarity Tax (ISO) those who pay income tax at a flat rate on their taxable income - today, the Simplified Optional Regime (the subparagraph refers to Article 44 of the old income tax law, Decree 26-92; the cross-reference to the Tax Update Act 10-2012 remains to be checked). Article 4(d) also exempts beneficiaries of Decrees 29-89 and 65-89 for as long as their income tax exemption lasts. Both subparagraphs were verified against the official text of the Judiciary in the 19 Aug 2026 audit.

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ISO para contribuyentes con tarifa fija sobre ingresosexentos (art. 4 f)vigente, verificado 19-ago-2026

ISO para beneficiarios 29-89 y 65-89exentos mientras dure la exención de ISR (art. 4 d)vigente, verificado 19-ago-2026

the cross-reference in subparagraph (f) to Article 44 of Decree 26-92 still to be checked against Tax Update Act 10-2012

According to the WTO's current tariff profile (2025 data), the simple average applied MFN tariff is 5.5% and the trade-weighted average 5.2%. Duty-free lines (MFN applied, 2025) are 27.7% for agricultural products and 55.6% for non-agricultural products. The average bound tariff is 41.3%, with 100% coverage. These figures were corrected in the 19 Aug 2026 audit (the earlier version cited '2024' data, a weighted average of 5.3% and 51.8% duty-free lines).

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Arancel NMF aplicado, promedio simple5.5%2025

Arancel NMF aplicado, promedio ponderado por comercio5.2%2025

Líneas libres de arancel, productos agrícolas27.7%2025

Líneas libres de arancel, productos no agrícolas55.6%2025

Arancel consolidado promedio41.3% (cobertura 100%)edición vigente

Under Decree 65-89 (the Free Zones Act), zone administrators enjoy an income tax exemption for fifteen (15) years and users producing industrial goods or services for ten (10) years, counted from notification of the qualification ruling - terms verified in the 19 Aug 2026 audit against the text published by MINECO. In addition, according to advisers' summaries (inbers.com, Vesco): exemption from VAT on transactions inside and between free zones, and exemption from import duties (DAI) and VAT on imports of machinery and inputs. For as long as the income tax exemption lasts, the user also pays no Solidarity Tax (ISO) (Article 4(d), Decree 73-2008).

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Exención de ISR, administradoras de zona franca15 añosvigente, verificado 19-ago-2026

Exención de ISR, usuarios productores de bienes o servicios10 años desde la notificación de la resolución de calificaciónvigente, verificado 19-ago-2026

VAT and DAI exemptions according to advisers; it still has to be checked that the MINECO compilation incorporates the 19-2016 and 6-2021 reforms in full

ZOLIC (the Santo Tomás de Castilla Free Trade and Industry Zone) operates under Decree 22-73; the 2008 reform (Decree 30-2008) allowed the creation of Public Special Economic Development Zones (ZDEEP) outside its original perimeter. The last sourced count is from Prensa Libre, 3 May 2022: 10 ZDEEP projects - 4 with definitive approval at various stages of operation, 6 in process and 2 under way - and 2,570 direct and indirect jobs; the figure was corrected in the 19 Aug 2026 audit (the earlier version said 22 ZDEEP zones 'in early 2024'). The current count for 2024-2026 has no verifiable source: ZOLIC's pages no longer publish figures. The specific tax benefits (taxes covered and terms) appear only in ZOLIC promotional material and are still to be verified against the regulations (open item no. 9).

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Proyectos ZDEEP10 (4 con aprobación definitiva en operación, 6 en trámite, 2 en proceso)03-may-2022

Empleos directos e indirectos generados por las primeras ZDEEP2,57003-may-2022

current 2024-2026 count without a source; tax benefits according to ZOLIC promotional material

No. Guatemala has no double-taxation treaty in force (PwC, reviewed 09 Jun 2026; verified in the 19 Aug 2026 audit). It signed a treaty with Mexico in 2015 that Congress has not ratified; secondary reports (CIAT, IMF 2023) mention as many as 7 bilateral agreements signed and awaiting ratification, whose countries and exact status are still to be verified (open item no. 6). Guatemala is a signatory of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters - information exchange, not relief from double taxation; still to be corroborated against the OECD list. The implication: the Article 104 withholdings (5%/10%/15%/25%) are final and cannot be reduced by treaty; relief depends on a unilateral foreign tax credit in the investor's country of residence.

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Convenios de doble tributación en vigor0vigente (PwC revisado 09-jun-2026)

Convenios firmados no ratificadoshasta 7 (incl. México 2015), por verificarsegún CIAT / FMI 2023

country-by-country list of signed treaties and their status in Congress to be verified

A taxpayer chooses its income tax regime when registering with the tax authority (SAT); to change it, notice must be given one month before the new period begins. Guatemala applies the territorial principle: companies are taxed only on Guatemalan-source income. Both rules come from PwC Worldwide Tax Summaries (reviewed 09 Jun 2026) and were not checked against the exact article of Decree 10-2012.

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Anticipación del aviso para cambiar de régimen1 mes antes del nuevo períodovigente (PwC revisado 09-jun-2026)

rule from a secondary source; exact article of Decree 10-2012 to be confirmed

Under Title IV of Decree 10-2012, capital income and capital gains of residents are taxed at 10%, and dividends at 5%. The dossier flags the 10% rate as still to be confirmed against the exact article of the law at the verification stage (open item no. 4); it must not be presented as verified.

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Tasa sobre rentas y ganancias de capital (residentes)10%vigente, por confirmar contra artículo exacto

Tasa sobre dividendos5%vigente

rate to be confirmed against the exact article of Title IV of Decree 10-2012

Employment income earned under a contract of employment is taxed at 5% on annual taxable income up to Q300,000 and 7% on the excess. A single deduction of Q48,000 a year applies with no receipts required, and a credit for VAT paid (payroll credit) of up to Q12,000 a year. The employer acts as monthly withholding agent. The figures come from secondary 2026 guides (Living in Guatemala, declaracionsat.tax, America Audit) and were not checked against the text of Decree 10-2012.

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Tasa hasta Q300,000 de renta imponible anual5%guía 2026

Tasa sobre el excedente de Q300,0007%guía 2026

Deducción personal única sin comprobantesQ48,000 anualesguía 2026

Crédito por IVA pagado (planilla)hasta Q12,000 anualesguía 2026

secondary guides; brackets and deductions to be confirmed against Decree 10-2012

Exports are exempt from VAT - in practice, zero-rated - and give rise to a right to a refund of the input credit accumulated on purchases. PwC lists exports, banking services and diplomatic imports among the exemptions. The procedure and the timeframes for refunding an exporter's input credit are not documented in this dossier.

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IVA sobre exportacionesexentas (tasa cero de hecho)vigente (PwC revisado 09-jun-2026)

mechanics and timeframes of the input-credit refund not documented

The Small Taxpayer Regime applies 5% on gross income, with no right to an input credit. The annual sales ceiling cited is Q477,112.50. Important for an investor buying from suppliers: invoices from a small taxpayer do NOT generate an input credit for the buyer. Both the ceiling and the rule come from a commercial calculator (level c) and have to be confirmed against the legal text - it appears as open item no. 12 in the dossier.

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Tasa del pequeño contribuyente5% sobre ingresos brutosvigente según fuente comercial

Techo de ventas anualesQ477,112.50vigente según fuente comercial, por confirmar

figure from a commercial source; ceiling to be confirmed against the relevant legal reform

The first sale of a property pays 12% VAT. Second and subsequent sales pay no VAT but a 3% stamp tax on the value. The rule comes from a CBR Guatemala guide (secondary) and from PwC's summary of stamp taxes; it was not checked against Decrees 27-92 and 37-92.

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Primera venta de inmuebleIVA 12%vigente

Segundas y subsiguientes ventastimbres 3%vigente

rule from a secondary source; not checked against the legal text

The Solidarity Tax (ISO) is owed by those carrying out commercial or agricultural activities with a gross margin above 4% of gross income. The ISO is creditable against income tax; any balance not credited within three years becomes a deductible expense, and there is no refund of excess amounts. These rules come from PwC and from summaries of the law (leyestributariasguatemala.com, leydeguatemala.com); they were not checked article by article against the official text.

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Umbral de margen bruto para ser sujeto del ISO> 4% de los ingresos brutosvigente

Plazo para acreditar el ISO contra el ISR3 años; el remanente es gasto deduciblevigente

secondary summaries; exact articles still to be checked

Exempt from the Solidarity Tax (ISO) are state bodies, municipalities, universities and educational centers, and taxpayers during their first four quarters of activity - that is, a new company pays no ISO in its first year. This list comes from a secondary summary of Article 4 of Decree 73-2008 (leydeguatemala.com). Subparagraphs (d) and (f) of the same article - beneficiaries of Decrees 29-89/65-89 and taxpayers on a flat rate on income - were verified against the official text.

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Exención para contribuyentes nuevosprimeros cuatro trimestres de actividadvigente

general list of exemptions from a secondary summary; subparagraphs (d) and (f) verified

The Central American Import Tariff combines the Central American Tariff System (SAC, a 10-digit code) with Import Duties (DAI, ad valorem). The typical DAI runs from 0% to 20% of the customs value. The regional framework is the Convention on the Central American Tariff and Customs Regime and the CAUCA customs code. Import VAT (12%) is charged at customs on the CIF value plus DAI - standard mechanics whose exact legal citation is still to be verified. The DAI by chapter or product was not researched (open item no. 7, a SIECA query), nor was CAFTA-DR staging for US origin (open item no. 8).

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Rango típico del DAI0% a 20% sobre valor en aduanavigente (PwC revisado 09-jun-2026)

IVA de importación12% sobre CIF + DAIvigente, cita legal por verificar

legal citation for the import-VAT base to be verified; DAI by product and CAFTA-DR staging not researched

IPRIMA is the specific tax on a vehicle's first registration, contained as a Book within Decree 10-2012 and regulated by Government Agreement 133-2012. Rates vary by type and age of vehicle according to the annual table of taxable values published by the tax authority (SAT); according to Prensa Libre, they reach around 20% at the top of the range. The exact rates now in force were not verified, and the vehicle circulation tax (Decree 70-94) was not researched (open item no. 13).

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IPRIMA, tasa máxima en gama alta≈ 20% (cifra de prensa)tablas 2023

press figure; exact rates now in force to be verified; circulation tax not researched

The single property tax (IUSI, Decree 15-98) is calculated on the registered value of the property at graduated annual rates: exempt up to Q2,000; 2 per thousand (0.2%) from Q2,000.01 to Q20,000; 6 per thousand (0.6%) from Q20,000.01 to Q70,000; and 9 per thousand (0.9%) above Q70,000. It is paid quarterly. What is collected at 2 per thousand goes entirely to the municipalities; what is collected at 6 and 9 per thousand is split 75% municipality / 25% State. Rates from the Living in Guatemala calculator and the text of the law hosted by ECLAC (CEPAL); not checked against the text published by INAP.

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IUSI hasta Q2,000 de valor inscritoexentovigente

IUSI de Q2,000.01 a Q20,0002 por millar (0.2%) anualvigente

IUSI de Q20,000.01 a Q70,0006 por millar (0.6%) anualvigente

IUSI sobre más de Q70,0009 por millar (0.9%) anualvigente

Reparto de lo recaudado al 6‰ y 9‰75% municipalidad / 25% Estadovigente

rates from a secondary source; not checked against the official text

The stamp tax (Decree 37-92) carries a general rate of 3% on the value of the taxable documents and contracts. It applies, among other things, to second and subsequent sales of real property (the first sale pays 12% VAT). The stamp tax on dividends has been repealed; dividends are taxed at 5% under the income tax. Rate from PwC; the legal text sits with the Ministry of Public Finance (MINFIN) and was not checked article by article.

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Tasa general del impuesto de timbres3%vigente (PwC revisado 09-jun-2026)

the dossier does not list the taxable documents

On ordinary wages the employer contributes 10.67% to the social security institute (IGSS), 1% to IRTRA (recreation) and 1% to INTECAP (training): 12.67% in all. The employee contributes 4.83% to IGSS. The percentages come from Living in Guatemala and misalario.com.gt (secondary sources). The exact contribution base - whether the Bono 14 and the aguinaldo are subject to IGSS, and which IGSS Board Agreement applies (1123, for instance) - was left to be researched (open item no. 1); it moves the total burden by about 1.4 points.

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IGSS, cuota patronal10.67%vigente

IGSS, cuota del trabajador4.83%vigente

IRTRA (patrono)1%vigente

INTECAP (patrono)1%vigente

Total contribuciones patronales12.67%vigente

IGSS contribution base (are the Bono 14 and the aguinaldo subject to it?) still to be researched

The Bono 14 (Decree 42-92) is an extra month's salary for the July-June period, paid by 15 July at the latest. The aguinaldo (Decree 76-78) is another extra month's salary for the December-November period, paid 50% in December and 50% in January. Together they add two extra salaries a year (14 salaries). The proportional share of both is included in the severance base (Decree 76-78, Article 9). Source: a guide from finiquitojusto.com (secondary).

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Bono 141 salario mensual; período jul–jun; pago a más tardar 15 de juliovigente

Aguinaldo1 salario mensual; período dic–nov; 50% diciembre / 50% enerovigente

secondary source; not checked against the text of the decrees

The incentive bonus (Decrees 78-89 and 37-2001) is a mandatory fixed payment of Q250 a month per worker. It does not affect IGSS, IRTRA or INTECAP contributions, nor the calculation of benefits (Bono 14, aguinaldo, severance). The text of Decree 37-2001 is published by the Judiciary (Organismo Judicial); its effects on wages and taxes are described by Deloitte Guatemala.

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Bonificación incentivoQ250 fijos por mesvigente

Vacation: 15 working days after each year of service, which may be accumulated for up to two years (Labor Code, Decree 1441, Article 130). Severance for unjustified dismissal: one month's salary for each year of service (Article 82); the base includes the proportional share of the aguinaldo (Decree 76-78, Article 9) and of the Bono 14. Secondary sources (finiquitojusto.com, Asesoría Global, CONSERVIS); not checked against the text of the Labor Code.

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Vacaciones15 días hábiles por año de servicio (acumulables hasta 2 años)vigente

Indemnización por despido injustificado1 mes de salario por año de servicio, base con aguinaldo y Bono 14 proporcionalesvigente

secondary sources; not checked against the Labor Code

The dossier's own calculation from the components cited: for every Q100 of ordinary salary, employer IGSS 10.67 + IRTRA 1.00 + INTECAP 1.00 + Bono 14 8.33 + aguinaldo 8.33 = a running subtotal of 29.33. Adding the vacation provision (15/360, about 4.17), the total is 33.50. With a severance provision (8.33-9.72, contingent, and only on unjustified dismissal) the total reaches about 41.8-43.2. Separately, the incentive bonus of a fixed Q250 a month is paid, exempt from IGSS and from benefits. Warning: if the Bono 14 and the aguinaldo are subject to IGSS, the subtotal shifts by about 1.4 points; the contribution base is still to be researched.

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Subtotal corriente (contribuciones + 14 salarios)Q29.33 por Q100cálculo propio, 2026-08-19

Total con provisiones (sin indemnización)Q33.50 por Q100cálculo propio, 2026-08-19

Total con provisión de indemnización≈ Q41.8 – 43.2 por Q100cálculo propio, 2026-08-19

Bonificación incentivo (aparte, no porcentual)Q250 fijos/mesvigente

the dossier's own calculation from the components cited; IGSS contribution base still to be researched (plus or minus 1.4 pts)

After the reform introduced by Decree 19-2016, Decree 29-89 (the Export and Maquila Activity Promotion and Development Act) benefits only (i) the apparel and textile industry - Section XI of the Harmonized System, chapters 50-63 - and (ii) the export of ICT services: call and contact centers, software development and digital content supplied to non-residents. The package: full exemption from income tax (ISR) for 10 years and suspension of or exemption from import duties (DAI) and VAT on imports of machinery, raw materials and production inputs. The scope comes from the text of Decree 19-2016; the detail of the package comes from CentralAmericaData and from an adviser (concilia.com.gt) and has to be verified against the text. For as long as the income tax exemption lasts, the beneficiary also pays no Solidarity Tax (ISO) (Article 4(d), Decree 73-2008). The register of qualified companies is said to be kept by MINECO (DACE), to be confirmed.

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Exención de ISR bajo 29-89100% por 10 añosvigente según CentralAmericaData / asesor, por verificar

Sectores elegibles tras 19-2016vestuario y textiles (SA cap. 50-63) y servicios TIC de exportacióndesde 31-mar-2016

package detail according to the press and an adviser; verify against the legal text

Decree 19-2016, the 'Emergency Law for the Preservation of Employment', in force since 31 March 2016, was enacted to meet WTO commitments to eliminate export subsidies. It amended Decrees 29-89 and 65-89: it limited the benefits of 29-89 to apparel and textiles and to exported ICT services, and in free zones it eliminated the figure of the pure commercial user. It was approved by Congress under a national urgency procedure, according to Prensa Libre.

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Entrada en vigor del Decreto 19-201631 de marzo de 20162016

The Free Zones Act is Decree 65-89, amended by Decree 19-2016 and by Decree 6-2021 (which modified its Article 1). Its regulations are Government Agreement 242-90. After the 2016 reform the figure of the pure commercial user was eliminated; users producing goods, industrial users and service users remain, including those with commercial activity. The rates and operating costs of the private parks are not public (open item no. 11); the MINECO directory of authorized free zones has yet to be located.

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Reglamento de la Ley de Zonas FrancasAcuerdo Gubernativo 242-90vigente

private park prices not public; MINECO directory yet to be located

Decree 10-2012, Book I, Chapter VI ('Special Valuation Rules between Related Parties'), sets out the arm's-length principle in Article 54. It applies to transactions between a Guatemalan resident and a related party resident abroad that affect the taxable base for the period. Obligations: (i) a Transfer Pricing Study (Article 65 of the Regulations), available on request from the tax authority (SAT), and (ii) the related-party Annex to the Annual Income Tax Return, filed through the SAT online portal (Agencia Virtual).

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Obligaciones de precios de transferenciaEstudio (art. 65 Reglamento) a requerimiento + Anexo a la declaración anual de ISRvigente

Yes. The FEL regime (Online Electronic Invoicing) was created by SAT Board Agreement 13-2018, in force since 23 May 2018, and modified by Board Agreement 26-2019; it covers the issue, transmission, certification and retention of electronic tax documents (DTE: invoices, credit and debit notes, receipts). Adoption was progressive: VAT taxpayers required from July 2022, small taxpayers from 31 March 2023, and from mid-2023 the pre-printed invoice ceased to be valid - the obligation is now universal. Every issuer needs an authorized certifier (or SAT's free app) and an electronic signature; invoicing reaches SAT in real time, which matters for due diligence on counterparties.

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Vigencia del Acuerdo de Directorio SAT 13-201823 de mayo de 20182018

Obligatoriedad FEL para contribuyentes de IVAdesde julio de 20222022

Obligatoriedad FEL para pequeños contribuyentesdesde el 31 de marzo de 20232023

adoption dates according to secondary sources

Open items recorded in the dossier: the exact IGSS contribution base (are the Bono 14 and the aguinaldo subject to it?); the exact articles for the capital gains rate (10%); the quarterly income tax payment options under the profits regime (partial closing vs estimated taxable income of 8%, Article 38); a country-by-country list of signed but unratified treaties; the DAI by chapter or product (SIECA); CAFTA-DR staging and duty-free lines for US origin; the exact tax benefits of the ZDEEP zones; checking the MINECO compilation of 65-89 against the 19-2016 and 6-2021 reforms; private free-zone rates (not public); the current Small Taxpayer ceiling (Q477,112.50, commercial source); and the vehicle circulation tax rates (Decree 70-94). Resolved in the 19 Aug 2026 audit: the ISO exemption for 29-89/65-89 (Article 4(d)) and the mechanics of the ISO base (Article 7).

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Pendientes abiertos en el dossier 0311 de 13 (2 resueltos en auditoría)2026-08-19

list of the dossier's gaps; these are not verified data

The Advance Guatemala archive (185 indicators) still has no series on tax collection, tax burden or incentives. The dossier proposes taking them from: SAT, the tax authority (statistics portal - net collection total and by tax: domestic and import VAT, income tax (ISR), Solidarity Tax (ISO), import duty (DAI), monthly; DTE issued under FEL; value of taxable imports and DAI collected at customs); MINFIN (tax burden as a share of GDP and central government fiscal balance, annual; CEPALSTAT as a mirror); IGSS (contributing members, Statistical Bulletin); MINECO (companies qualified under 29-89); ZOLIC (ZDEEP zones, promotional source) and the WTO (average MFN tariff, annual). The exact endpoints are still to be confirmed.

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Series fiscales en el archivo actual0 de 185 indicadores2026-08-19

exact endpoints to be confirmed