Current tax incentives for hotels and tourism
- Tourism, hospitality and residency
- Tourism and lodging incentives
- Audited
No. The National Tourism Promotion Act (Decree 25-74) included tax incentives, but was repealed in 1997: Decree 117-97, the Act Suppressing Exemptions, Exonerations and Deductions, repeals in article 1, item 7, article 10 of Decree 25-74, and in item 6 subparagraphs a), b) and c) of article 30 of Decree 1701 (the INGUAT Organic Act) — verified in the tax authority's PDF. ECLAC (CEPAL), citing ICEFI 2007, concludes that 'Guatemala currently has no tax incentive whatsoever for tourism investment'. The dossier's operational conclusion: as of August 2026 the general tax regime applies and, if the project qualifies, the Free Zones/ZDEEP Act (lodging is probably not an eligible activity — to be verified). The 10-year exemption regime is only a bill without a committee report (6811).
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
- Incentivo fiscal sectorial vigente
- ninguno
- Derogatoria
- Decreto 117-97 art. 1 num. 6 y 7
Caveat
Sources
Organizations named in the answer
Related records
- Decree 29-89 tax benefits for apparel
- Duration and extension of temporary admission under 29-89
- Filing venue, eligibility and file for 29-89 qualification
- MINECO's timeline to resolve a 29-89 qualification
- Annual 29-89 obligations and the public register of qualified firms
- INGUAT's 10% lodging tax and its revenue
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.