Guatemala VAT / Sales Tax

Detailed vat / sales tax rates and rules for Guatemala in 2026.

VAT / Sales TaxGTQ

Guatemala levies a 12% IVA on most goods and services. Exports are zero-rated. Small taxpayers with annual revenue below GTQ 150,000 may use a simplified 5% regime on gross sales instead of the standard IVA system.

Standard Rate

12%

Registration Threshold

All businesses performing taxable activities must register

Reduced Rates

0% — Exports, certain basic food items, medicines

How Guatemala VAT / Sales Tax compares

Guatemala’s standard VAT / sales tax rate of 12% is the 132nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.