General VAT rate in Guatemala
- Paperwork, visas and the investor's life
- Registering with the tax authority, and invoicing
- Audited
The general rate of Value Added Tax (IVA) is 12%, according to PwC Worldwide Tax Summaries (reviewed 9 June 2026). The dossier does not detail VAT exemptions or special regimes.
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
- IVA general
- 12%
Sources
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.