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Global Statistics

Regional Statistics

Nov 19, 2014

Taxes are very high at 31%


Guatemala modern luxury beach house

Non-residents are taxed on their Guatemalan-sourced income. Married couples are taxed separately.


Income earned by non-residents is taxed at a flat rate of 31%.

Nonresidents can avail of the following personal deductions:

  • a total of GTQ36,000 (US$4,598) a year without need to prove anything
  • quotas paid to Bar Associations, bond premiums, social security contribution
  • alimony established by a Family Court
  • donations not larger than GTQ500,000 (US$63,857)

Rental income earned by nonresidents is taxed at 31%. Taxable income is computed by deducting income-generating expenses from the gross rent. The deductions must be supported by corresponding legal documentation.

Capital gains realized from selling real estate property are subject to capital gains tax at a flat rate of 10% as of January 2013. The taxable gain is computed by deducting the acquisition costs and improvement costs from the selling price.

VALUE ADDED TAX (impuesto al valor agregado)

VAT is levied at a uniform rate of 12% and applies (among others) to the sale of new properties and rental of real estate.

VAT imposed on leasing properties is based on the gross rent plus any financing charge.

VAT is imposed on sale of newly built immovable properties in Guatemala and the taxable amount is the selling price.



Income and capital gains earned by companies are subject to corporate income tax at a flat rate of 31% for 2013. Income-generating expenses are deductible when calculating taxable income.

Corporate tax rate will be reduced to 28% for 2014, and it will be further reduced to 25% in 2015.


Real Tax or Property Tax (impuesto unico sobre inmuebles)

Property taxes are annual taxes levied on all Guatemalan property, collected by the local municipalities. The tax base is the cadastral value of the property, as determined by the tax authorities. Property owners are liable to pay for this tax.


Up to 2,000 (US$261)
2,000 20,000 (US$2,614)
GTQ2 (US$0.26) per thousand
20,000 70,000 (US$9,150)
GTQ6 (US$0.78) per thousand
Over 70,000 (US$9,150)
GTQ7 (US$0.92) per thousand
Source: Global Property Guide


#1 ATITLAN SOLUTIONS | August 01, 2012

This information is interesting but it seems out dated as in fevruary 2012 new taxes laws have been voted. Changing affecting the non resident with property in Guatemala.

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