Guatemala Personal Income Tax
Detailed personal income tax rates and rules for Guatemala in 2026.
Guatemala imposes personal income tax on employment income at 5% on taxable income up to GTQ 300,000 and 7% above that (after a GTQ 48,000 annual exempt amount). Only Guatemalan-source income is taxable under the territorial system. Self-employment and business income can be taxed under the profit regime (25% on net income) or the simplified regime (5-7% on gross income).
| Income Range (GTQ) | Tax Rate |
|---|---|
| Q 0 – Q 48K | 0% |
| Q 48K – Q 300K | 5% |
| Q 300K+ | 7% |
Filing Deadline
March 31
Residency Rule
Guatemala taxes only income sourced within the country regardless of residency. Residents and non-residents are subject to the same territorial rules.
How Guatemala Income Tax compares
Guatemala’s top personal income tax rate of 7% is the 181st highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and North America’s regional average of 24.4%.
