Tax Map · Relocation rankings

Tax residency in Guatemala

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

A self-funded foreigner can obtain Guatemalan residence mainly by applying at the Instituto Guatemalteco de Migración for a temporary residence permit, including the new remote‑worker/digital‑nomad category that requires proof of foreign income but no local employer.

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.

“For tax purposes, a foreign individual will be considered as resident if: the individual is present in the country for a period exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December, or the individual’s fixed place of business is located in Guatemala, unless the individual demonstrates otherwise via a tax certificate from another country.” — Superintendencia de Administración Tributaria (SAT) via domestic law as summarized by PwC

Estimate — confirm against the linked sources. See methodology.