Guatemala Capital Gains Tax
Detailed capital gains tax rates and rules for Guatemala in 2026.
Capital GainsGTQ
Capital gains from the sale of real estate, shares, and other assets in Guatemala are taxed at a flat 10% rate. The tax is applied to the net gain (sale price minus acquisition cost and improvements).
Standard Rate
10%
Exemptions
- Sale of primary residence under certain conditions
- Certain government securities
How Guatemala Capital Gains compares
Guatemala’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and North America’s regional average of 8.9%.
Guatemala
10%
North America average
8.9%
Global average
13.8%
