Legality, taxes and registrations for running an Airbnb

There is no specific short-term rental law or regulation: Airbnb's 2024 tax guide says that 'there are currently no specific regulations in Guatemala for being a host'. VAT (12%) and income tax (ISR) apply, with registration at the tax authority (SAT), under optional regimes (the simplified regime on gross income at 5%/7%, or capital income at 10%). The Lodging Regulation, AG 1144-83, does not exclude small units, so registration with INGUAT is 'technically required, with limited enforcement' according to a private guide. The 10% lodging tax does not reach platforms today (only registered establishments); initiative 6811 would extend it — 10% on the rate, paid by the guest, with the platform as a 'collection agent' under an agreement with SAT — and would create an explicit obligation to register with and report to INGUAT, but it has no committee report (Aug 2026). No municipal ordinance or specific CNPAG rule for vacation rentals in Antigua or Atitlán was found. The dossier's verdict: legal and taxed, but not regulated as a sector; the concrete risk is initiative 6811, not a ban.

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.