Guatemala Tax Calculator (2026)
Income tax rates and take-home pay for Guatemala
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Guatemala Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| First bracket (0–300,000 GTQ) | GTQ 0 - GTQ 300,000 | 5.0% - 5.0% |
| Second bracket (over 300,000 GTQ) | GTQ 300,000+ | 7.0% |
Personal allowance: GTQ 48,000
Social security contribution
| Bracket | Income Range | Rate |
|---|---|---|
| Social security | GTQ 0+ | 4.8% |
Key Facts
Tax Year
2025
Currency
GTQ
Top Rate
7.0%
Brackets
2 brackets
Allowance
GTQ 48,000
Social Contributions
1 item
Assumptions
- · Progressive income tax brackets apply to taxable income after standard deduction and social security contributions.
- · Social security contribution (4.83%) is deductible from gross income before calculating income tax.
- · Standard deduction of GTQ 48,000 is applied to reduce taxable income.
- · VAT credit is modeled as a maximum of 12% of net income, capped by actual income tax liability and documented VAT paid; for a salary-comparison model, we use a conservative 0% default VAT credit (employee would need to document actual VAT receipts to claim).
- · Life insurance premiums are excluded as they vary by individual choice.
- · Employer social security contributions (12.67%) are excluded as they are employer-only charges.
- · Real estate tax is excluded as it applies to property ownership, not employment income.
- · VAT on consumption is excluded as it is a general consumption tax outside employment income taxation.
Frequently asked questions
How much income tax do I pay in Guatemala?
Guatemala uses a progressive income tax system with two brackets: 5% on income up to GTQ 300,000 and 7% on income above that amount. Your taxable income is calculated after deducting a standard allowance of GTQ 48,000 and your employee social security contribution of 4.83%.
What is the social security contribution rate in Guatemala?
Employees in Guatemala contribute 4.83% of their gross income to social security. This contribution is deductible from your gross income before income tax is calculated, which reduces your overall tax burden.
Is there a standard deduction or tax-free allowance in Guatemala?
Yes, Guatemala provides a standard deduction of GTQ 48,000 that reduces your taxable income. This allowance is applied to all employees and helps lower the amount of income subject to the progressive tax brackets.
What is my take-home pay after taxes and contributions in Guatemala?
Your take-home pay is calculated by subtracting both the 4.83% social security contribution and income tax from your gross salary. The income tax is applied to your income after the GTQ 48,000 standard deduction is removed, making your actual tax burden lower than the stated bracket rates.
Are there any other taxes I should know about as a salary earner in Guatemala?
As a salary earner, your main obligations are income tax and the 4.83% employee social security contribution. VAT (value-added tax) and property taxes exist in Guatemala but apply to consumption and property ownership respectively, not to employment income.
Does Guatemala have regional tax differences?
The tax data provided covers Guatemala nationally with no regional variations in income tax rates or brackets. The progressive tax system and standard deduction apply uniformly across the country.
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