Country tax profile · 2026
Guatemala VAT / sales tax
How Guatemala taxes VAT / sales
Guatemala charges a standard VAT/GST of 12% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Guatemala and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Guatemala's VAT / sales tax compares
Guatemala's VAT / sales tax of 12% is the 135th highest of the 196 countries we track, against a global average of 14.1% and a North America average of 10.2%.
Countries with a similar VAT / sales tax
Philippines (12%) · Uzbekistan (12%) · Kyrgyzstan (12%) · Puerto Rico (11.5%) · Trinidad and Tobago (12.5%) · Belize (12.5%)
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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See advisors →Guatemala VAT / sales tax FAQ
What is the VAT / sales tax rate in Guatemala?
Guatemala charges a standard VAT/GST of 12% on most goods and services, with reduced rates on some essentials.