Guatemala Corporate income tax rate
Guatemala Corporate income tax rate is 25 percent, in force since 1 Jan 2015. Last checked against the official source on 17 Jul 2026.
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
Compare corporate tax rate across all 10 North American countries →
| Current value | 25 percent |
|---|---|
| In force from | 2015-01-01 |
| Official source | SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 36 'Tipo impositivo en el Régimen Sobre las Utilidades de Actividades Lucrativas' |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Guatemala's ISR (Impuesto Sobre la Renta) on renta de actividades lucrativas has TWO regimes. Served value is the STANDARD profit-basis rate: Régimen Sobre las Utilidades de Actividades Lucrativas, 25% on net taxable profit (Art. 36 verbatim: 'aplican a la base imponible determinada el tipo impositivo del veinticinco por ciento (25%)'). The 25% has applied on a tax-year basis from 2015 (transitional Art. 172 phased it in: 31% in 2013, 28% in 2014, 25% from 2015). OPTIONAL REGIME: Régimen Opcional Simplificado Sobre Ingresos de Actividades Lucrativas taxes GROSS income (Art. 44) — 5% on gross taxable income up to GTQ 30,000/month and 7% on the excess above GTQ 30,000/month (fixed GTQ 1,500 + 7% of the excess); in force from 2014 (transitional Art. 173: 6% during 2013). ACCESS NOTE: portal.sat.gob.gt geo-blocks non-Guatemalan traffic; a FRESH Wayback snapshot of the SAT decree page was triggered and captured 2026-07-17 (web.archive.org/web/20260717053632/https://portal.sat.gob.gt/portal/wpfd_file/decreto-no-10-2012-ley-de-actualizacion-tributaria-2/), and the statute text was read verbatim from the official Congreso de la República PDF via Wayback (web.archive.org/web/20251125114345id_/https://www.congreso.gob.gt/assets/uploads/info_legislativo/decretos/2012/010-2012.pdf), cross-checked against the ICNL full-text mirror.
Get it programmatically
curl https://usaref.dev/v1/gt/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/gt/corporate-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/gt/corporate-taxOther Guatemala series: Banguat tasa de interés líder de política monetaria · IVA standard rate · VAT registration threshold · Minimum wage (lowest rate in the activity x circumscription matrix) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Honduras · Mexico · Panama · The Bahamas · United States · all 10