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Guatemala corporate tax rate

Name: Guatemala corporate tax rate 2026 — official value and source
Creator: usaref

Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.

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
# $0.001 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-tax

Other Guatemala series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates