Country tax profile · 2026
Guatemala inheritance tax
How Guatemala taxes inheritance
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%
Compiled by MyNomadWorld for Guatemala and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Guatemala compares
141 of 197 countries we track have no inheritance or estate tax. Guatemala is not one of them.
Who is 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)
Related Guatemala taxes
Moving to Guatemala?
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What is the inheritance tax rate 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%