Guatemala tax: key insights
- Tax year & currency
- 2026 · GTQ
- Supported coverage
- Resident · IGSS · ordinary salary only
- Scenario detail 1
- Age 30 single resident ordinary private-sector employee, no dependants, benefits, other income or optional deduction claims.
- Scenario detail 2
- Twelve equal monthly ordinary cash salaries; excludes statutory additional salaries, special bonuses and partial-year employment. Annual planning estimate, not prescribed payroll withholding.
- Scenario detail 3
- Employee IGSS 4.83% uncapped; IGSS plus GTQ48,000 standard deduction reduce taxable income. 5% to GTQ300,000 taxable, then 7%. No additional VAT-supported deduction.
Guatemala salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC · guatemala · taxes on personal income (2026 review)
- PwC · guatemala · other taxes (2026 review)
- PwC · guatemala · deductions (2026 review)
- IGSS · employee actual-salary deduction and employer minimum top-up
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.