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Guatemala - Corporate - Withholding taxes 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 specific rates according to the nature of the services rendered
Global tax guide to doing business in Guatemala - Dentons Under the territorial tax system, residents can opt to be taxed under one of two regimes: (i) the simplified optional tax regime, under which tax is charged on gross revenue at a rate of 5% or 7%; or (ii) the general tax regime, under which tax is charged on net taxable income at a rate of 25%
Guatemala 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 payment was done
TBB 2023 - Guatemala - KPMG 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 The employer withholds the corresponding quotas to the employees
Guatemala Tax Guide - Moore Global 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, registrations, cadastre or official lists
Guatemala Tax Rates Under the general tax regime, companies are subject to tax on their gross income at a rate of 5% Tax is paid through a withholding system and or by direct monthly payments
Tax rates in Guatemala - International Trade Portal However, a 5% withholding tax applies on remittances by a branch to its foreign head office Capital gains are taxed at a rate of 10% Capital losses can be offset only against capital gains, up to a maximum of two years
Guatemala Payroll Tax Compliance Guide (2025) Non-residents are subject to a flat 7% withholding tax on Guatemalan-sourced income, such as salaries or professional fees, with no deductions