Guatemala IVA standard rate
Guatemala IVA standard rate is 12 percent, in force since 1 Aug 2001. Last checked against the official source on 16 Jul 2026.
Impuesto al Valor Agregado (IVA) tarifa única — standard value-added tax rate, Artículo 10 of Decreto 27-92 del Congreso de la República (Ley del IVA).
| Current value | 12 percent |
|---|---|
| In force from | 2001-08-01 |
| Official source | SAT — Legislación Tributaria (Ley del IVA, Decreto 27-92, Artículo 10) |
| Last verified | 2026-07-16 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Artículo 10 (Tarifa única): 'Los contribuyentes afectos a las disposiciones de esta ley pagarán el impuesto con una tarifa del doce por ciento (12%) sobre la base imponible', tax included in the sale price. The 12% rate has applied since Decreto 32-2001 raised it from 10% (in force August 2001); later reforms to Art. 10 (e.g. Decreto 66-2002) changed only the earmarked revenue distribution, not the rate. No 2025/2026 reform touches the rate; Decreto 31-2024 only re-based the pequeño contribuyente ceiling. Text verified against the consolidated law hosted by the Tribunal Supremo Electoral (https://www.tse.org.gt/images/UECFFPP/leyes/decreto_27-92-iva.pdf, via archived copy of 23 Nov 2024) because portal.sat.gob.gt geo-blocks non-Guatemalan traffic (HTTP 403 at confirmation time).
Get it programmatically
curl https://usaref.dev/v1/gt/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/gt/vat/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/gt/vatOther Guatemala series: Banguat tasa de interés líder de política monetaria · 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) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Honduras · Mexico · Panama · The Bahamas · United States · all 10