usarefCountries › Guatemala

Guatemala government reference data

11 series, each cited to the official source it was verified against. Currency GTQ.

SeriesCurrentIn force fromOfficial sourceLast verified
Banguat tasa de interés líder de política monetaria 3.5 percent 2026-02-18 Banco de Guatemala — Boletines de Prensa 2026 (Junta Monetaria… 2026-07-16
IVA standard rate 12 percent 2001-08-01 SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10) 2026-07-16
VAT registration threshold no single figure Ley del Impuesto al Valor Agregado, Decreto N° 27-92 del Congreso… 2026-08-26
Minimum wage (lowest rate in the activity x circumscription matrix) 105.9 GTQ/day (lowest rate in matrix: exportadora y maquila, CE2; see notes for full matrix) 2026-01-01 Acuerdo Gubernativo 256-2025 (Diario de Centro América, 22 Dec 2025)… 2026-07-16
Public holidays (free) 24 days held 2026-01-01 Código de Trabajo, Artículo 127 (edición digital oficial, Ministerio… 2026-07-30
CPI inflation (year-on-year) 2.7 percent (YoY) 2026-07-01 INE Guatemala, IPC Base Anual 2024=100, Variación Interanual por… 2026-08-10
Corporate income tax rate 25 percent 2015-01-01 SAT / Congreso de la República — Decreto 10-2012 (Ley de… 2026-07-17
Withholding tax rates secondary 5–25% across 6 withholding taxes — no single rate 2013-01-01 Decreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V… 2026-08-10
Statutory legal interest (interés legal) no single figure Código Civil (Decreto Ley 106) art. 1947: 'El interés legal es igual… 2026-08-10
Personal income tax brackets 5–7% across 2 bands 2013-01-01 SAT / Congreso de la República — Decreto 10-2012 (Ley de… 2026-07-17
Statutory social-insurance contributions 1–10% across 4 contribution branches 2026-01-01 Ley Orgánica del Instituto Guatemalteco de Seguridad Social (Decreto… 2026-08-11

Use it from code

# Free — the full catalogue of what we hold
curl https://usaref.dev/catalog

# Any series ($0.005 per call, x402 on Base — no key, no signup)
curl https://usaref.dev/v1/gt/policy-rate

# Provenance: the fingerprint of every source cited above
curl https://usaref.dev/provenance/gt/policy-rate

What makes this different

Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.