Guatemala

Capital Gains Taxes (%) - Guatemala Compared to Continent

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Argentina	0.00%
Brazil	25.00%
Chile	0.00%
Colombia	30.00%
Costa Rica	0.00%
Ecuador	5.50%
El Salvador	2.14%
Guatemala	22.32%
Honduras	25.31%
Mexico	23.80%
Nicaragua	31.87%
Panama	10.00%
Paraguay	17.50%
Peru	30.00%
Uruguay	0.00%
Venezuela	24.92%

 

 

Guatemala: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or 250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

 

No house price statistics are published in Guatemala. General statistics are provided by the Instituto Nacional de Estadística de Guatemala, in a site which tends to crash your browser. The Banco de Guatemala has reasonable quality time-series under ‘Economic and Financial Information’.