Simplified Optional Income Regime (5% / 7%)
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
The Simplified Optional Regime on Income taxes gross income, with no deduction of costs or expenses: 5% on the first Q30,000 a month and 7% on the excess. Payment is monthly and final, either through withholding by clients or by direct payment. The 5%/7% rates were checked against PwC in the 19 Aug 2026 audit. A taxpayer paying a flat rate on its taxable income is also exempt from the Solidarity Tax (ISO) (Article 4(f), Decree 73-2008).
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
- Tasa sobre los primeros Q30,000 mensuales
- 5%
- Tasa sobre el excedente de Q30,000 mensuales
- 7%
Sources
Related records
- The 25% corporate income tax under the profits regime
- Withholding taxes on non-residents without a permanent establishment
- Dividend taxation and the repealed stamp tax
- The VAT rate and its filing mechanics
- The Solidarity Tax (ISO): rate and computation base
- ISO under the simplified regime, Decree 29-89 and free zones
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.