The Small Taxpayer Regime and its sales ceiling

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

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.

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 del pequeño contribuyenteivacalculator.com: 5% sobre ingresos brutosvigente según fuente comercial
Techo de ventas anualesivacalculator.com: Q477,112.50vigente según fuente comercial, por confirmar

Caveat

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

Sources

ivacalculator.com — Régimen de Pequeño Contribuyente IVA 5% (fuente comercial, nivel c)ivacalculator.comconsulted 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.