Guatemala public holidays 2026, VAT rate and tax data
Guatemala: VAT rate 12% since 1 Aug 2001; 12 public holidays in 2026 (next: Día de la Revolución de 1944 (Revolution Day), 20 Oct 2026); corporate tax rate 25%; minimum wage 105.9 GTQ/day; policy interest rate 3.5%; inflation rate (CPI) 3.37%.
11 series, each cited to the official source it was verified against; most recently verified 16 Sep 2026. Currency GTQ.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Guatemala public holidays 2026
12 days in 2026; next: Día de la Revolución de 1944 (Revolution Day) on 20 Oct 2026. Official source: Código de Trabajo, Artículo 127 (edición digital oficial, Ministerio de Trabajo y… · last verified 30 Jul 2026
Fixed by law 11 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (New Year's Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 2 Apr 2026 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 3 Apr 2026 Fri | Viernes Santo (Good Friday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 4 Apr 2026 Sat | Sábado Santo / Sábado de Gloria (Holy Saturday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 1 May 2026 Fri | Día del Trabajo (Labour Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 29 Jun 2026 Mon | Día del Ejército observed; moved from Tue 30 June to the preceding Monday per Decreto 19-2018 |
Substitute | Código de Trabajo, Artículo 127… |
| 15 Sep 2026 Tue | Día de la Independencia (Independence Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 20 Oct 2026 Tue | Día de la Revolución de 1944 (Revolution Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 1 Nov 2026 Sun | Día de Todos los Santos (All Saints' Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 24 Dec 2026 Thu | Nochebuena (Christmas Eve — half day, from 12:00) | Fixed by law | Código de Trabajo, Artículo 127… |
| 25 Dec 2026 Fri | Navidad (Christmas Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 31 Dec 2026 Thu | Fin de Año (New Year's Eve — half day, from 12:00) | Fixed by law | Código de Trabajo, Artículo 127… |
2027 dates already held (12)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo (New Year's Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 25 Mar 2027 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 26 Mar 2027 Fri | Viernes Santo (Good Friday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 27 Mar 2027 Sat | Sábado Santo / Sábado de Gloria (Holy Saturday) | Fixed by law | Código de Trabajo, Artículo 127… |
| 1 May 2027 Sat | Día del Trabajo Labour Day — fijo; la Corte de Constitucionalidad anuló su traslado en 2020 |
Fixed by law | Código de Trabajo, Artículo 127… |
| 28 Jun 2027 Mon | Día del Ejército observed; moved from Wed 30 June to the preceding Monday per Decreto 19-2018 |
Substitute | Código de Trabajo, Artículo 127… |
| 15 Sep 2027 Wed | Día de la Independencia (Independence Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 20 Oct 2027 Wed | Día de la Revolución de 1944 Revolution Day — fijo; la Corte de Constitucionalidad anuló su traslado en 2020 |
Fixed by law | Código de Trabajo, Artículo 127… |
| 1 Nov 2027 Mon | Día de Todos los Santos (All Saints' Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 24 Dec 2027 Fri | Nochebuena (Christmas Eve — half day, from 12:00) | Fixed by law | Código de Trabajo, Artículo 127… |
| 25 Dec 2027 Sat | Navidad (Christmas Day) | Fixed by law | Código de Trabajo, Artículo 127… |
| 31 Dec 2027 Fri | Fin de Año (New Year's Eve — half day, from 12:00) | Fixed by law | Código de Trabajo, Artículo 127… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Guatemala value
Rate schedules and breakdowns
Withholding tax rates
5–25% across 6 withholding taxes — no single rate · in force from 2013-01-01 · Official source: Decreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V (Rentas de… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends and profit distributions | 5 | dividends, distributions of profits, gains and other benefits paid to non-residents, and any transfer or crediting by a permanent establishment to its foreign head office without consideration | Decreto 10-2012, art. 104.1: 'Los… |
| Same 5% rate as applies to resident recipients of dividends under art. 93. Branch profit remittances to the foreign head office are expressly assimilated to dividends. | ||||
| interest | Interest | 10 | interest, as defined in art. 4 of the law, paid or credited to non-residents | Decreto 10-2012, art. 104.2: 'El tipo… |
| EXEMPTION: interest on loans granted by foreign banking and financial institutions duly authorised and regulated in their country of origin (per the Ley de Bancos y Grupos Financieros), and loans by such institutions and multilateral institutions to persons domiciled in… | ||||
| royalties | Royalties | 15 | royalties, as defined in art. 4 of the law, paid or credited to non-residents | Decreto 10-2012, art. 104.3: 'El tipo… |
| REDUCED 3% RATE for two specific royalty-like heads: the supply of international news to user companies in Guatemala, and the use in Guatemala of cinematographic films, comic strips, photonovels, musical and audio recordings and similar image/sound projections or transmissions… | ||||
| fees-technical-services | Fees and scientific, economic, technical or financial advisory | 15 | honorarios (professional fees) and scientific, economic, technical or financial advisory services paid to non-residents; also salaries, wages, per diems, commissions and bonuses, and payments to non-resident sportspersons and performing artists | Decreto 10-2012, art. 104.3: 'a. Los… |
| This is the head that captures cross-border professional and technical services. General services not falling under any named head fall instead into the 25% residual rate. | ||||
| transport-insurance-telecom-energy | International transport, insurance/reinsurance premiums, international telecoms, imported electricity | 5 | international freight and passenger transport activities; insurance, surety, reinsurance, retrocession and re-surety premiums obtained by non-residents; international telephony, data transmission and communications between Guatemala and other countries; use of electricity supplied from outside the country | Decreto 10-2012, art. 104.1: 'a… |
| Grouped here for completeness; each sub-head has its own detailed base rules in art. 104.1 (e.g. tickets sold in Guatemala, freight originating in Guatemala). | ||||
| other-income | Other income (residual rate) | 25 | any other Guatemalan-source income of non-residents without a permanent establishment not specified in the 5%, 10% or 15% lists - the residual head that catches general services and unlisted payments | Decreto 10-2012, art. 104.4: 'El tipo… |
Personal income tax brackets
5–7% across 2 bands · in force from 2013-01-01 · Official source: SAT / Congreso de la República · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 300000 | 5 |
| 300000 | — | 7 |
Statutory social-insurance contributions
1–10% across 4 contribution branches · in force from 2026-01-01 · Official source: Ley Orgánica del Instituto Guatemalteco de Seguridad Social (Decreto 295 del… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| igss_ema | IGSS — Programa de Enfermedad, Maternidad y Accidentes (EMA) | 10 | 3 | 7 | percent | The worker's ordinary and extraordinary salary as reported on the IGSS planilla. NO CEILING. The BONIFICACIÓN INCENTIVO of Q 250,00 per month is NOT part of the base, and neither is the aguinaldo nor the Bono 14. | GTQ |
| THE LARGER OF THE TWO IGSS PROGRAMMES and the one that covers sickness, maternity AND workplace accidents. GUATEMALA HAS NO SEPARATE OCCUPATIONAL-RISK BRANCH: accidents are inside this programme, so unlike Colombia, Chile, Panama, Costa Rica and the Dominican Republic there is… | |||||||
| igss_ivs | IGSS — Programa de Invalidez, Vejez y Sobrevivencia (IVS) | 5.5 | 1.83 | 3.67 | percent | The same reported salary as the EMA programme, with the same exclusions and NO CEILING. | GTQ |
| GUATEMALA'S ONLY PENSION CONTRIBUTION, AND IT IS SMALL — 5,50 % of salary in total, against 16 % in Colombia, 22,5 % in Uruguay and 13,5 % in Chile. There is no second pillar, no individual account and no mandatory complementary scheme, so 5,50 % is the whole of the Guatemalan… | |||||||
| irtra | Aporte patronal al IRTRA (Instituto de Recreación de los Trabajadores de la Empresa Privada de Guatemala) | 1 | 0 | 1 | percent | The employer's total payroll, on the same reported-salary basis as the IGSS contributions and with the same exclusions. NO CEILING. Payable by private-sector employers within the IRTRA's statutory scope. | GTQ |
| EMPLOYER-ONLY, private sector only, and collected on the IGSS planilla, which is why it is routinely mistaken for part of the 10,67 % IGSS rate. It is not: IRTRA is a separate institute created by its own Decreto, funding workers' recreation parks and facilities. It is one of… | |||||||
| intecap | Aporte patronal al INTECAP (Instituto Técnico de Capacitación y Productividad) — vocational training levy | 1 | 0 | 1 | percent | The employer's total payroll, on the same reported-salary basis as the IGSS contributions and with the same exclusions. NO CEILING. Payable by employers within the INTECAP's statutory scope. | GTQ |
| EMPLOYER-ONLY and the second of the two levies riding on the IGSS planilla. Like IRTRA it is a separate institute under its own Decreto, and like IRTRA it buys the individual worker no cash entitlement. Together the two take the Guatemalan employer from 10,67 % to 12,67 %. WATCH… | |||||||
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