Jan 9, 2026 · Non-residents with PE will be subject to income tax, choosing one of the two methods of payment established for residents. Non-residents without PE will be subject to WHT, applying …

Guatemalan-source income paid to non-resident persons is subject to a withholding tax at a rate of 15 percent on salaries, wages, commissions, bonuses, and any other remuneration.

Withholding tax rate for non-resident payments is progressive (i.e., 5% to 25%) depending on the nature of the taxable event. Such Tax must be paid within the first ten days of the following month in which …

Guatemala source income derived by non-residents without a permanent establishment in Guatemala is generally subject to a final withholding tax at the rate of 31% on the gross amount.

The tax is determined by applying the rate to the value of the acts and contracts affected. The value is that stated in the document, which may not be less than that stated in the public registries, …

Both resident and non-resident companies are taxed on their Guatemala-source income at the same rate. However, a 5% withholding tax applies on remittances by a branch to its foreign head office.

Jan 9, 2026 · The tax rate is 25% on net income. This system allows taxpayers to deduct costs and expenses incurred during the period, according to requirements established by law.

Mar 18, 2025 · Payments to non-residents for intellectual property deployed in Guatemala are taxed at 15% withholding tax and are subject to a deductibility cap of 5% of gross income (of the intellectual …

Nov 28, 2025 · Withholding for Non-Residents: For non-resident employees providing services in Guatemala, employers are generally required to withhold ISR at a flat rate on their gross income …

Full text of tax treaties between Guatemala and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date. Tables summarising direct taxation of …