🇬🇹 Guatemala
Latin America & Caribbean · ISORA participant · ITTI survey participant
Guatemala implemented statutory interest limitation rules as part of its tax framework. In 2022, the country's tax revenue accounted for 14.4% of its GDP. The jurisdiction does not utilize AI or machine-learning risk scoring, automated bulk data matching, or controlled foreign company rules.Auto-generated summary of the verified data below; every fact traces to a source on this page.
14.4%
tax-to-GDP, general govt (2022, OECD)
5/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 12.2% |
| Social security funds | 2.1% |
| State/regional government | 0.1% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 11.7% | 12.5% | 13.0% | 14.4% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 7 |
| Headline CIT rate | System on earnings: 25% on net income; Simplified optional system: 7% on gross income |
| Standard VAT rate | 12 |
| Headline individual capital gains tax rate | 10 |
| Headline corporate capital gains tax rate | 10 |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 5 / 10 / 15 |
| Headline net wealth/worth tax rate | NP |
| Headline inheritance tax rate | NP |
| Headline gift tax rate | NP NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
AI & machine-learning risk scoring No — power absent
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: No”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Citizenship-based taxation No — power absent
Guatemala taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Guatemala taxes its citizens and resident or non-resident individuals on their compensation attributable to services rendered in Guatemala and on other Guatemalan-source income.”
Source: PwC Worldwide Tax Summaries — GuatemalaProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 1 data points
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 18 data points
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | No |
| Is a de minimis threshold present? · Regime 1 | No |
| Any other exclusions? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Regime 1 | Yes |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Financial accounting measure applied to rule · Regime 1 | Total net assets (-) interest |
| Description of group ratio rule · Regime 1 | For loans abroad, contracts must be with banking or financial institutions registered and supervised by the state banking oversight and inspection body, and authorized to act as intermediaries in the country where the loan is granted. In this case, the interest rate on loans in foreign currency may not exceed the maximum annual simple interest rate determined by the Monetary Board, as described in… |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | The deductible amount for this concept may not exceed the value of multiplying the interest rate referred to in the following paragraphs by an amount of three times the average total net asset presented by the taxpayer in his annual sworn statement. |
| Is the rule applicable to related party debt? · Regime 1 | No |
| Description of interest limitation rule · Regime 1 | Interest, price differentials, financing charges or returns paid derived from: i) financial instruments; ii) the opening of credit, documentary credit or money loans; iii) the issuance of credit securities; iv) repurchase agreements; v) financial leasing; factoring, asset securitization or any type of credit or financing operations. |
| Type of interest limitation rule · Regime 1 | Deductible expenses for Income Tax purposes; They must originate from transactions that generate taxable income for the taxpayer |
| Financial ratio referenced · Regime 1 | There are no relationship values. |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 16.6% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 7.6% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 17.1% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 22.2% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 16.9% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 22.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 27.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 20.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 21.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 17.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 16.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 25.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 23.4% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 23.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 22.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 22.1% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 38.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 21.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 23.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 13.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 11.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 37.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 18.9% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 23.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 7.0% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 7.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 14.3% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 12.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 12.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 11.7% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 11.5% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 4.1% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.6% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.7% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.2% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.2% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 97.8294626647066 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 97.24711845865498 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 95.2614077404567 |
| Population per FTE | 2024 | 5070.622314049587 |
| Labor force per FTE | 2024 | 2086.848760330579 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 3.075601374570447 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 8.207446133154308 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 19.94244158716116 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | — |
| CIT arrears as percentage of CIT collected | 2024 | — |
| PIT arrears as percentage of PIT collected | 2024 | — |
| PAYE arrears as percentage of PIT collected | 2024 | — |
| VAT arrears as percentage of VAT collected | 2024 | — |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2019 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2019 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2019 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 0.8234984571617125 |
| Audit hit rate | 2024 | 39.03443113772455 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 97.5225359680019 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| On-time filing rate % - CIT | 2024 | 76.69882094702302 |
| On-time filing rate % - PIT | 2024 | 72.10322887755012 |
| On-time filing rate % - VAT | 2024 | 86.37738484771398 |
| On-time filing rate % - PAYE | 2024 | 95.08509697096692 |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 0 |
| E-payment mandatory - PIT | 2022 | 0 |
| E-payment mandatory - Employer Withholdings | 2022 | 0 |
| E-payment mandatory - VAT | 2022 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 100 |
| Percentage of payments received electronically-By value of payments | 2024 | 100 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 0 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 1 |
| Administration has standards for auditor productivity | 2022 | 0 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Value added tax returns are automatically prefilled with information on sales transactions (and output VAT) | Yes |
| Value added tax returns are automatically prefilled with information on purchase transactions (and input VAT) | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | No |
| Administration automatically prefills personal income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | Yes |
| For certain value added taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | No |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 61-80% |
| Online marketplaces (incl. sharing and gig economy) | No |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | No |
| Taxpayer accounting systems | Yes |
| E-invoicing systems | Yes |
| Online cash registers | Yes |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | Yes |
| Administration has a comprehensive data management strategy | Yes |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | Yes |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | Yes |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Cloud storage | Yes |
| Robotic process automation | No |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | Yes |
| DataOps approach | Yes |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for the whole digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | No |
| Digital identity for individuals created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | No |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | No |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | Yes |
| Administration offers online service for asking for tax payment arrangements (PIT) | Yes |
| Administration offers online service for asking for tax payment arrangements (VAT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | No |
| Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | No |
| Administration uses artificial intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | Yes |
| Mobile app | Yes |
| Types of technologies or solutions used: Blockchain | Yes |
| Virtual assistant(s) uses artificial intelligence to personalise interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Revenue forecasting | Yes |