Guatemala tax guide
Planning reference for Guatemala using GTQ salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Guatemala or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Guatemala-resident employee using the GTQ 48,000 standard deduction and compulsory 4.83% employee social-security deduction. Life-insurance, donation, VAT-credit and other elective deductions are excluded.
Reference details
| Currency | GTQ |
|---|---|
| National tax label | Employment Income Tax |
| Personal allowance | 48,000 GTQ |
| Employee contributions | Employee social-security contribution: 4.83% of salary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 5.0% | Up to 348,000 GTQ |
| 2 | 7.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.