Double-taxation treaties and treaty withholding relief
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
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.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Convenios de doble tributación en vigor
- 0
- Convenios firmados no ratificados
- hasta 7 (incl. México 2015), por verificar
Caveat
Sources
- PwC Worldwide Tax Summaries — Guatemala, Foreign tax relief and tax treaties (revisado 09-jun-2026)
- PwC Worldwide Tax Summaries — Guatemala, Withholding taxes (revisado 09-jun-2026)
- CIAT — Tax treaties in Latin America
- FMI — informe de asistencia técnica, Guatemala 2023
- CISA Trust — perfil del sistema tributario de Guatemala
Organizations named in the answer
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.