🇬🇹 Guatemala Statutory Tax Guide
Guatemala Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Superintendencia de Administración Tributaria (SAT).
Advertisement728x90 Leaderboard
📜 Statutory Authority & Legal Framework
In Guatemala, personal income taxation is administered by the Superintendencia de Administración Tributaria (SAT) under the authority of Ley de Actualización Tributaria (Decreto 10-2012).
Guatemala progressive income tax (5% and 7%) after personal deduction with 4.83% IGSS contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: GTQ| Income Bracket (Q) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Hasta Q300,000 (5%) | 5.0% | Tier 1 |
| Sobre Q300,000 (7%) | 7.0% | Tier 2 |
🛡️ Mandatory Social Security & Pension Contributions
IGSS Seguridad Social
Employee Share: 4.8%
Employer Share: 10.7%
Frequently Asked Questions: Guatemala Taxation
What are the income tax brackets in Guatemala? ↓
Guatemala operates a progressive tax system administered by Superintendencia de Administración Tributaria (SAT) under Ley de Actualización Tributaria (Decreto 10-2012).
What social security or pension contributions apply in Guatemala? ↓
Mandatory contributions include: IGSS Seguridad Social (4.8%).