SAT audits of Airbnb hosts and amounts recovered

Dossier: Tourism, hospitality and residency24-turismo-residencia.md
Domain: Airbnb and short-term rentalsalquiler-corto-plazo
Room: Tourism/turismo
Audited: Audited

According to the tax authority (SAT, via Prensa Libre), 4,738 owners operated 10,444 units in 2023, with billing through the platform of Q372.6 M (US$48.4 M); owners' income was US$109 M (≈Q866 M) in 2021-22 according to data from Ireland's tax authority; the average ticket is US$85–130 per booking. SAT recovered Q25.2 M for the 2021–2023 tax years (corrected in verification: it previously said 2021-22). Taxing the platform itself 'is not regulated and requires legislation in the country', SAT says.

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

Propietarios / unidadesPrensa Libre (SAT): 4,738 / 10,4442023
Facturación vía plataformaPrensa Libre (SAT): Q372.6 M (US$48.4 M)2023
Impuestos recuperadosPrensa Libre 31-mar-2025: Q25.2 Mejercicios 2021–2023
Ticket promedioPrensa Libre (SAT): US$85–130 por reserva2023

Caveat

press figure citing SAT

Sources

Prensa Libre — Airbnb en Guatemala: cómo la SAT mantiene el control y monitoreoprensalibre.comconsulted Aug 19, 2026
Prensa Libre — La SAT recupera Q25 millones en impuestos por arrendamiento en Airbnbprensalibre.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.