IPRIMA and the first registration of imported vehicles

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

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).

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

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

Caveat

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

Sources

Minfin — Acuerdo Gubernativo 133-2012, Reglamento de la Ley del Impuesto Específico a la Primera Matrículaminfin.gob.gtconsulted Aug 19, 2026
Prensa Libre — tablas para calcular el IVA de importación de vehículos y el IPRIMA 2023prensalibre.comconsulted Aug 19, 2026

Organizations named in the answer

Prensa LibreConfirms the 10% capital gains tax (art. 92, Decree 10-2012), the taxable base, the 10-day deadline and SAT form 1321Other

Directory of organizations

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.