Guatemala
Central America · GT · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 5% |
| Withholding — interest | 10% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 12% |
| Personal income (top rate) | 7% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Presence in Guatemala for a period that, in aggregate, exceeds 183 days during any period commencing 1 January and ending 31 December
- Having a fixed place of business located in Guatemala, unless the individual proves tax residence in another country by providing a foreign tax residence certificate
Tax residence is based on day-count and having a fixed place of business, and it can generally be broken by staying under 183 days and/or removing the fixed place of business or demonstrating tax residence elsewhere.
Source: Superintendencia de Administración Tributaria (SAT) via domestic law as summarized by PwC