Guatemala Net Salary Calculator 2026
Last updated: January 2026
Net salary in Guatemala for 2026 is calculated by deducting mandatory IGSS contributions and ISR from gross salary. The employee's IGSS contribution is 4.83% of salary. ISR is calculated on taxable income at rates of 5% (up to Q300,000 annually) and 7% (excess), with an exemption of Q48,000 annually. The employer additionally contributes 12.67% (IGSS 10.67%, IRTRA 1%, INTECAP 1%). With a gross salary of Q10,000 monthly, employee deductions are: IGSS Q483 and approximately Q276 ISR, resulting in a net salary of about Q9,241. The minimum wage for non-agricultural activities is Q4,002.28 plus the Q250 incentive bonus (not subject to deductions).
FAQ
How much is deducted for IGSS in Guatemala?
The employee's IGSS contribution is 4.83% of gross salary. The employer contributes an additional 12.67% (IGSS 10.67% + IRTRA 1% + INTECAP 1%). For example, with a salary of Q5,000, the employee's IGSS deduction is Q241.50 per month.
How is ISR calculated on salary in Guatemala?
First, IGSS is deducted from gross salary to get annual taxable income. Then Q48,000 exemption is subtracted. The first Q300,000 after exemption is taxed at 5%, and the excess at 7%. Up to Q12,000 annually can be deducted through VAT invoice credits. ISR is withheld monthly.
What is the minimum wage in Guatemala 2026?
The minimum wage in Guatemala for 2026 varies by sector: non-agricultural activities Q4,002.28/month, agricultural between Q3,625.89 and Q3,791.20/month by category, and maquila between Q3,321.10 and Q3,409.73/month. All also receive the Q250 monthly incentive bonus, which is not subject to deductions.
Does the incentive bonus count for net salary calculation?
The Q250 monthly incentive bonus is added to net salary but is not subject to IGSS or ISR deductions. It is also not included in the calculation base for benefits like aguinaldo, Bono 14, or vacation. It is a fixed additional amount the worker receives in full.
How much does the employer contribute in Guatemala besides salary?
Employer costs in Guatemala are 12.67% of salary: IGSS 10.67% (covering IVS, illness, and maternity), IRTRA 1% (worker recreation), and INTECAP 1% (training). On a Q5,000 salary, the employer pays an additional Q633.50 in social security contributions.