🇬🇹 Moving to Guatemala

• Who: Applies to residents and non-residents alike
• Limit: GTQ 300k/yr ≈ $39k

Guatemala's Impuesto Sobre la Renta applies only to income obtained within national territory (art. 3, Decreto 10-2012), whatever the nationality or domicile of the recipient; Guatemalan-source income is defined in art. 4.

Taxed on

Income obtained in Guatemalan territory by category (profit activities, employment income, capital income); employment income of individuals is taxed at 5% up to Q300,000 of taxable income and Q15,000 plus 7% on the excess (art. 73 as enacted in 2012).

Who it applies to

• Applies to residents and non-residents alike; the source rules in art. 4 decide what is taxed. Income generated outside Guatemala is not Guatemalan-source income under arts. 3 and 4.
• Individuals are tax residents if present more than 183 days in a calendar year (continuity not required), or if their centre of economic interests is in Guatemala unless they prove tax residence elsewhere by a certificate from that country's tax authority (art. 6).

Exclusions

• Income from activities carried out within Guatemala, assets located in Guatemala and capital income such as gains on shares of entities whose assets are Guatemalan real estate is Guatemalan-source (art. 4).
• Non-residents with Guatemalan-source income are taxed under title V of the law.

Limits

• GTQ 300,000 a year (≈ $39,200) · Employment-income scale: 5% applies to taxable income up to Q300,000; above it Q15,000 plus 7% of the excess (art. 73, 2012 text)

Days in the country

• More than 183 days in calendar year · Presence in Guatemala, continuous or not, makes an individual resident (art. 6 no. 1 lit. a)

Tax residence

Residence for tax purposes is not tied to immigration status; the alternative test is centre of economic interests in Guatemala.

Visas

The territorial base applies regardless of visa or residence permit.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

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