Americas
Currency
GTQ
Corporate Tax
25%
Personal Income Tax
7%
VAT / GST
12%
Standard 25%.
Top rate 7% above GTQ 300,000/year; 5-7% scale.
Standard 12% (IVA).
Dividends
5%
Interest
10%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
IGSS ~15.5% (employer 10.67% + employee 4.83%).
Capital Gains Tax
10% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Trade Zones (ZOLIC) and Decree 29-89 incentives. Optional 5% on gross income.
More in Americas