Guatemala Personal income tax brackets
Guatemala Personal income tax brackets run from 5% to 7% across 2 bands, cited to SAT / Congreso de la República, in force since 1 Jan 2013. Last checked against the official source on 17 Jul 2026.
Statutory personal income tax rate schedule for resident individuals, from the national tax authority.
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| Current value | 5–7% across 2 bands |
|---|---|
| In force from | 2013-01-01 |
| Official source | SAT / Congreso de la República — Decreto 10-2012 (Ley de Actualización Tributaria), Libro I (ISR), Art. 73 (ISR rentas del trabajo en relación de dependencia) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ISR rentas del trabajo (employment income in relación de dependencia) for resident individuals — essentially TWO bands (Art. 73, verbatim): 'Q.0.01 a Q 300,000.00 ... 5% sobre la renta imponible; Q.300,000.01 en adelante ... importe fijo Q.15,000.00 ... 7% sobre el excedente de Q.300,000.00.' Amounts in GTQ per year. In force from 1 January 2013 (Art. 181; the work-income bands had no phase-in). NOTE: the bands apply to renta imponible AFTER deductions; Art. 72 grants employees a deduction of up to GTQ 60,000/year (GTQ 48,000 personal without documentation + GTQ 12,000 IVA credit) plus IGSS and other items — the mínimo no imponible / deductions are NOT modelled here. Residents only. Article-number note: the personal work-income schedule is Art. 73 (NOT Art. 173, which is a transitional provision for the optional corporate regime). ACCESS NOTE: portal.sat.gob.gt geo-blocks foreign traffic; statute 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) plus a fresh SAT-page snapshot captured 2026-07-17 (web.archive.org/web/20260717053632/).
Get it programmatically
curl https://usaref.dev/v1/gt/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/gt/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/gt/income-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) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Honduras · Mexico · Panama · The Bahamas · United States · all 10