ISO exemptions and newly formed companies

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

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.

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

Exención para contribuyentes nuevosleydeguatemala.com (resumen art. 4): primeros cuatro trimestres de actividadvigente

Caveat

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

Sources

leydeguatemala.com — ISO, exencionesleydeguatemala.comconsulted Aug 19, 2026
Decreto 73-2008, Ley del Impuesto de Solidaridad — texto oficial, Organismo Judicialww2.oj.gob.gtconsulted Aug 19, 2026

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.