Initiative 6811 to reform the INGUAT law and its status

Initiative 6811 was received by Congress on 29-Jul-2026 (the Tourism Committee, with INGUAT and the private sector) and referred to committee on 11-Aug-2026; it has no committee report. According to the press it proposes a 100% exemption from income tax (ISR) for 10 non-extendable years from the start of operation for three categories — cultural/nature boutique hotel (up to 40 rooms), convention destination hotel (minimum 100) and ultra-luxury (minimum 40) — and also for refurbishments; an ISR exemption for non-residents on related royalties and technical services; and a 100% exemption from import duties and import VAT during construction and the second year of operation. The minimum capital investment (excluding land) would be 12,000 / 28,000 / 100,000 monthly non-agricultural minimum wages (boutique / convention / ultra-luxury) — the unit is minimum wages, not quetzales; to be checked against the text of the bill. It creates Foditur with an initial Q300 M plus sources such as 5% of the air departure tax, extends the lodging tax to platforms, and sets up a new Board chaired by the Ministry of the Economy, a Director General serving 6 years and a Tourism Single Window. The director of INGUAT calls it 'premature' to project any impact. The dossier asks that the text be read at congreso.gob.gt before it is quoted to an investor.

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.