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Guatemala
Latin America
Lucky Nomads World Index
64.52 / 100
0.10
Global rank
#113
Corporate tax
25%
Personal tax
7%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.5 / 10
- Affordability Index7.4 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index8.9 / 10
- WiFi Index6.8 / 10
- Admin Ease Index5.0 / 10
- Healthcare Index6.3 / 10
- City Comfort Index6.9 / 10
- WeatherComfort Index6.7 / 10
- Banking Index4.5 / 10
- GeoStability Index5.8 / 10
- Justice & Order Index5.3 / 10
- Quality of Life Index6.9 / 10
- Open Society Index4.9 / 10
- Flight Index3.3 / 10
- Environmental Quality Index6.7 / 10
- English Index4.3 / 10
- Wealth Protection Index7.3 / 10
- AI Access Index5.4 / 10
- Economic Openness Index6.8 / 10
- Market Depth Index6.2 / 10
- ClimateShield Index6.7 / 10
Country snapshot
- Capital
- Guatemala City
- Population (approx.)
- 17,000,000
- Area (km²)
- 108,889 km²
- Currency code (ISO 4217)
- GTQ
- Currency name
- Guatemalan quetzal
- Main airport IATA code
- GUA
- Airport name
- La Aurora International Airport
General facts
- Minimum monthly cost
- From $1,184/month
- Main languages
- Spanish
- Jurisdiction type
- Country
- Region
- Latin America
- Web TLD
- .gt
- Phone calling code
- +502
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 7%Ultra lowTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Pure territorial principle under Article 4 Decreto 10-2012 (Ley de Actualizacion Tributaria). Only Guatemala-source income is subject to ISR, with foreign-source dividends, royalties, interest and business profits exempt without subject-to-tax test. Source rules track the place of economic activity and asset location, with limited deemed-source rules for cross-border services rendered to Guatemalan residents.
Flat 25 percent ISR on net profits under the Regimen Sobre las Utilidades. An optional Regimen Opcional Simplificado sobre Ingresos (ROSI) applies 5 percent on the first of monthly gross income and 7 percent on the excess, with no deductions, generally favorable above 25.6 percent net margin. Free Zones, Maquila and ZOLIC/ZDEEP regimes grant a 10-year ISR exemption to qualifying users.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Strict territorial system under Articles 4 to 5 Decreto 10-2012. Resident individuals are taxed only on Guatemala-source income (employment, business, rental from local property, local capital gains). Foreign pensions, foreign dividends, foreign rental income, foreign-source employment and offshore capital gains are entirely outside the Guatemalan tax net regardless of physical presence or remittance.
Progressive 2-bracket PIT under the Regimen sobre Salarios: 5 percent on the first of annual employment income (approximately USD 38,800) and 7 percent on the excess. Self-employment income is taxed under the lucrative activities regime (5 percent and 7 percent gross under ROSI, or 25 percent net under the standard regime). The Pequeno Contribuyente regime substitutes a 5 percent flat all-in rate up to annual turnover.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Zonas Francas (Free Zones, Decreto 65-89)
AvailableCustoms-extra-territorial regime granting a 10-year corporate income tax (ISR) exemption to qualified users (Productores de Bienes, Industriales,…
Maquila Regime for Apparel and Textile Manufacturing (Decreto 29-89)
AvailableCustoms regime under the Régimen de Admisión Temporal granting a 10-year corporate income tax (ISR) exemption to qualified manufacturers in the…
Zona Libre de Industria y Comercio (ZOLIC) and Zonas de Desarrollo Economico Especial Publicas (ZDEEP)
AvailableCustoms-extra-territorial regime offering a 100 percent corporate income tax (ISR) exemption for 10 years to qualifying users in industrial,…
Regimen Opcional Simplificado sobre Ingresos de Actividades Lucrativas (ROSI)
AvailableOptional alternative ISR regime applying a flat 5 percent rate on the first GTQ 30,000 of monthly gross lucrative income and 7 percent on the…
Regimen del Pequeno Contribuyente (Small Taxpayer Regime, IVA 5%)
AvailableHighly simplified flat-rate regime applying a single 5 percent rate on monthly gross sales (in lieu of the standard 12 percent VAT plus 25 percent…
For individuals
Regimen Opcional Simplificado sobre Ingresos de Actividades Lucrativas (ROSI)
AvailableOptional alternative ISR regime applying a flat 5 percent rate on the first GTQ 30,000 of monthly gross lucrative income and 7 percent on the…
Regimen del Pequeno Contribuyente (Small Taxpayer Regime, IVA 5%)
AvailableHighly simplified flat-rate regime applying a single 5 percent rate on monthly gross sales (in lieu of the standard 12 percent VAT plus 25 percent…
You either qualify for Guatemala's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Guatemala. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Guatemala lists several residency and mobility routes across residence by investment, work (employer sponsored), retirement routes, student and graduate routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investor Temporary Residency (Residencia Temporal por Inversion)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Temporary Residence for Migrant Workers (Residencia Temporal para Trabajadores Migrantes)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Permanent Residency for Annuitants and Pensioners (Residencia Permanente para Rentistas o Pensionados)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Temporary Residency (Residencia Temporal por Estudios)
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Digital Nomad Residency (Residencia Temporal de Nomada Digital)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Guatemala.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.9 / 10Very favorable tax environment
- Affordability Index7.4 / 10Competitive cost of living
- Wealth Protection Index7.3 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.3 / 10
- English Index4.3 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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