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Guatemala Withholding tax rates

Guatemala Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.

The final withholding taxes Guatemala levies on payments to non-residents without a permanent establishment - dividends, interest, royalties, fees, technical advisory and other heads - each at its domestic statutory rate under Decreto 10-2012 (Ley de Actualización Tributaria), arts. 103-105, before any double-tax agreement relief. Administered by SAT.

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Current valuestructured — see the API
In force from2013-01-01
Official sourceDecreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V (Rentas de no residentes), art. 104 'Tipos impositivos': 'Los tipos impositivos aplicables a los pagos o acreditación de las rentas gravadas por este título son los siguientes: 1. El tipo impositivo del cinco por ciento (5%)... 2. El tipo impositivo del diez por ciento (10%)... 3. El tipo impositivo del quince por ciento (15%)... 4. El tipo impositivo del veinticinco por ciento (25%) que se aplica a: Otras rentas gravadas no especificadas en los numerales anteriores.' (The tax rates applicable to payments or crediting of income taxed under this title are: 5%, 10%, 15%, and 25% for other unspecified taxed income.) Art. 105 'Obligación de retener': payers keeping full accounting 'deben retener el impuesto con carácter definitivo' (must withhold the tax as a final tax).
Last verified2026-08-10
Verificationsecondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access).
The full operative Spanish text of arts. 103-107 was read verbatim from a complete PDF of Decreto 10-2012 as amended (hosted by ICNL, https://www.icnl.org/wp-content/uploads/leydeacttrib.pdf); every rate below is quoted from that text. The official hosts refuse automated retrieval: portal.sat.gob.gt and minfin.gob.gt return 403/Cloudflare challenges and congreso.gob.gt sits behind Incapsula, so the operative words could not be confirmed on a .gob.gt page itself. The minfin.gob.gt URL cited is the ministry's official download location for the decree.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Guatemala taxes non-residents without a permanent establishment under a four-tier schedule (5%, 10%, 15%, 25%) plus a 3% carve-out, each tier covering a list of payment types. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and whether relief is available depends on the recipient's residence, beneficial ownership and the treaty's own conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. (Guatemala has in any case very few income-tax treaties in force.) Domestic exemptions also exist - notably interest on loans from foreign banking and financial institutions duly authorised and regulated in their home country, and from multilateral institutions, is exempt (art. 104.2.a, second paragraph). The withholding is a FINAL tax ('con carácter definitivo', art. 105); if the payer fails to withhold, the non-resident must self-assess within 10 days (art. 106). Libro I of Decreto 10-2012 took effect 1 January 2013; the text quoted is the consolidated text as amended (including Decreto 19-2013), and per-amendment commencement dates for individual heads are not asserted.

Get it programmatically

curl https://latamref.dev/v1/gt/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/gt/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/gt/withholding-tax

Other Guatemala series: Banguat tasa de interés líder de política monetaria · IVA standard rate · VAT registration threshold · Minimum wage (lowest rate in the activity x circumscription matrix) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions

The same figure elsewhere: Guyana · Honduras · Jamaica · Mexico · Nicaragua · all 22