Guatemala VAT Calculator 2026
Last updated: January 2026
The Value Added Tax (IVA) in Guatemala for 2026 has a general rate of 12%, established by the SAT (Superintendencia de Administración Tributaria). This rate applies to most goods and services. Taxpayers under the Small Taxpayer Regime (Régimen de Pequeño Contribuyente), with annual income not exceeding Q496,000, pay a reduced rate of 5% on their gross sales. Some goods and services are exempt from VAT, including educational services, generic medications, and exports. To calculate VAT, multiply the base amount by 0.12. If the price already includes VAT, divide by 1.12 to get the pre-tax amount. Guatemala has one of the lowest VAT rates in Central America.
FAQ
What is the VAT rate in Guatemala in 2026?
The general VAT rate in Guatemala is 12%, applicable to most goods and services. Small taxpayers with annual income up to Q496,000 pay a simplified rate of 5% on their gross monthly sales, as established by the SAT.
What products are exempt from VAT in Guatemala?
VAT-exempt items in Guatemala include: exports, educational services provided by authorized institutions, generic medications, retirement plan contributions, and real estate transfers. Cooperatives also have exemptions on certain services they provide to their members.
How is VAT calculated on a price in Guatemala?
To calculate VAT on a base price, multiply the amount by 0.12. For example, on Q1,000 the VAT is Q120, giving a total of Q1,120. If the price already includes VAT and you need the pre-tax amount, divide the total price by 1.12.
When is VAT declared and paid in Guatemala?
VAT in Guatemala is declared monthly to the SAT. General taxpayers must file the declaration and pay within the calendar month following the tax period. Small taxpayers file a simplified monthly declaration with 5% of their gross sales.
What is the Small Taxpayer Regime for VAT?
The Small Taxpayer Regime applies to individuals with annual income up to Q496,000. Instead of the standard 12% VAT, they pay 5% on their gross monthly sales in a simplified declaration. They cannot issue invoices with itemized VAT or claim tax credits. It is administered by the SAT.