Country tax profile · 2026
Guatemala income tax
What a nomad, retiree or founder needs before moving to Guatemala: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: GTQ.
Guatemala tax calculator
Enter your income to estimate what you would pay in Guatemala, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Guatemala?
Guatemala taxes personal income at rates up to 7%. Foreign income is exempt: Guatemala taxes only Guatemalan source income, so foreign pensions and foreign income stay outside.
Compiled by MyNomadWorld for Guatemala and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Guatemala expat & digital-nomad tax regime
Under the Territorial regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 0% instead of the 7% headline.
Official source: PwC Guatemala
Capital gains, wealth & property tax
- Capital gains: 10% (flat, on capital gains)
- Wealth tax: No net wealth tax on individuals (companies face the ISO solidarity tax; municipalities levy IUSI property tax)
Inheritance & gift tax in Guatemala
Inheritance, bequest and gift tax (Decreto 431) with progressive rates from 1% to 25% by amount and degree of kinship Direct-line heirs (spouse, children) taxed at the lowest bands (about 1%-6% on typical amounts); distant/unrelated heirs up to 25%
Corporate tax & VAT
The standard corporate profits tax is 25%.
How to become a tax resident of Guatemala
Physical presence in Guatemala for more than 183 days in a calendar year (or main center of economic activities in the country)
Cost of living & lifestyle
Cost of living is about 43% of the US level, with average purchasing power near $15k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Guatemala
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Guatemala.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Who can help you in Guatemala
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Guatemala
The free Guatemala expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Guatemala →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Guatemala?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Guatemala advisor.
Talk to a Guatemala advisor →Guatemala income tax FAQ
How much is income tax in Guatemala?
Guatemala taxes personal income at rates up to 7%. Foreign income is exempt: Guatemala taxes only Guatemalan source income, so foreign pensions and foreign income stay outside.
Does Guatemala tax capital gains?
10% (flat, on capital gains)
How do you become a tax resident of Guatemala?
Physical presence in Guatemala for more than 183 days in a calendar year (or main center of economic activities in the country)