Crypto tax in Guatemala

How is cryptocurrency taxed in Guatemala?

Cryptocurrency classification for tax purposes in Guatemala is unclear. Capital gains from crypto are subject to a 10% tax rate.

Common questions

What is the capital gains tax rate on crypto in Guatemala?
Guatemala applies a 10% capital gains tax rate.
Is cryptocurrency classified for tax in Guatemala?
The tax classification of cryptocurrency in Guatemala is currently unclear.
What type of tax system does Guatemala have?
Guatemala operates under a territorial tax system.

Crypto in Guatemala is unclear / unsettled.

Treatment
unclear / unsettled
Long-term
Headline rate

Guatemala has no official crypto-specific tax rule from the tax authority in the provided sources, so an individual relocating there cannot rely on a clear crypto gain treatment from primary guidance.

“As yet, the Tax Administration has issued no regulations or official guidance on the tax treatment of virtual currencies.” Mondaq guide summarizing Guatemalan practice / no official Tax Administration guidance

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.