A Guatemalan hotel bill can carry two taxes: INGUAT’s 10% lodging tax, charged on top of the room rate, and the 12% IVA (value-added tax), which the law says belongs inside the price. The 10% does not apply to rooms or apartments taken by the month or for 30 consecutive days. SAT, the tax authority, publishes no IVA refund scheme for tourists on its website (checked 4 November 2026). Here is what each law says and how to read a quote.
TL;DR: 10% INGUAT tax on the room rate, excluding food and other services (Decreto 1701, Art. 21 b). Charged to the guest, kept outside INGUAT-approved rates, not charged on monthly or 30-day stays. 12% IVA, single rate, to be included in the price (Decreto 27-92, Art. 10). No tourist IVA refund appears on SAT’s site.
Quick summary
| Tax | Rate | Charged on | Who pays | Exemption | Law |
|---|---|---|---|---|---|
| INGUAT lodging tax | 10% | Room rate, excluding food and other services | The guest | Rooms or apartments rented by the month or for 30 consecutive days | Decreto 1701, Art. 21 b), as modified by Decreto 7-80 |
| IVA (value-added tax) | 12% | Services provided in Guatemala, including lodging | Built into the price | None stated for tourists | Decreto 27-92, Arts. 3 and 10 |
The 10% INGUAT lodging tax
INGUAT’s organic law, Decreto 1701, sets the tax in Article 21, inciso b), in the wording given by Article 1 of Decreto 7-80. The essentials:
- Rate and base. 10% on lodging, charged on the rate with food and other services excluded. A room-plus-breakfast package is taxed on the room part only.
- Where. Hotels, motels, campsites, guesthouses (pensiones) and other lodging centres.
- Threshold. It applies when the authorised rate is two quetzales or more per day or fraction of a day. Q2 is about US$0.26, C$0.37 or £0.20 at Banguat’s reference rates for 3 November 2026.
- Who bears it. The law says the tax “se aplicará al usuario”, that is, it falls on the guest, and that it is not part of the lodging rates INGUAT approves.
- Disclosure. The law adds that the tax “deberá hacerse público”: it has to be made public.
- Monthly exemption. It is not charged on rooms or apartments rented “por períodos mensuales o de treinta días consecutivos”.
The 12% IVA
The Ley del Impuesto al Valor Agregado (Decreto 27-92, SAT’s consolidated text) lists “La prestación de servicios en el territorio nacional” as a taxable event (Art. 3) and sets one rate of “doce por ciento (12%)” (Art. 10). The same article says the tax rate must in every case be included in the price, so a room price quoted in Guatemala is meant to include IVA already.
How the two taxes show on your bill
Read together, the two laws point to this layout:
| Line on the bill | What the law says |
|---|---|
| Room rate | Includes 12% IVA (IVA law, Art. 10) |
| INGUAT 10% | Charged to the guest on top of the approved rate, on the room only (Decreto 1701, Art. 21 b) |
| Meals, minibar, laundry, tours | Outside the 10% base; IVA applies as for any service |
Decreto 1701 does not say whether the 10% is worked out on the room rate with or without IVA. If a booking site or hotel quotes one total with a taxes-and-fees figure, ask the property for an itemised breakdown before you pay, and check that the 10% is not being charged on meals as well.
Monthly stays and Airbnb-style rentals
The exemption is written by duration, not by type of property: rooms or apartments rented by the month or for 30 consecutive days are outside the 10%. That matters if you are comparing a week in a hotel with a month in an apartment in Antigua or the capital. Our where to stay in Antigua guide and Guatemala City and airport hotels guide cover the options by area.
Whether a single private vacation rental counts as a lodging centre is not spelled out in the law. Our Airbnb ROI page covers the host side, including INGUAT registration and the income-tax rules, and recommends asking INGUAT directly.
Can tourists get IVA refunded?
Searches of SAT’s portal on 4 November 2026 turned up no tourist IVA refund scheme. On 4 November 2026 a search of SAT’s portal for turistas returned three pages (temporary import of tourist vehicles, customs locations and hours, and SAT’s office directory), a search for IVA refunds for tourists returned only procedures for registered taxpayers (exporters’ credit regimes, withholding agents, special invoices, import duties, property sales), and a search for tax free returned a page on inter-agency agreements.
SAT’s general IVA refund procedure asks the applicant for a request under the Código Tributario, a notarised sworn statement, its IVA returns and certified pages of its purchase and sales books. Those are filings a registered business makes, not something a visitor with hotel receipts can supply. The text of the IVA law in SAT’s consolidated version does not mention tourists or non-residents.
For a full trip budget with lodging, food and transport lines, see our Guatemala travel budget per day. For how busy registered hotels are, see the hotel occupancy data page.
Sources
- Decreto 1701, Ley Orgánica del Instituto Guatemalteco de Turismo, Art. 21 b) (modified by Decreto 7-80), FAOLEX copy: https://faolex.fao.org/docs/pdf/gua206964.pdf (read 22 October 2026, re-checked 4 November 2026)
- Decreto 27-92, Ley del Impuesto al Valor Agregado, SAT consolidated text, Arts. 3 and 10: https://portal.sat.gob.gt/portal/descarga/1899/legislacion-tributaria/53964/decreto-no-27-92-ley-del-impuesto-al-valor-agregado-decreto-numero-27-92 (read 21 October 2026)
- SAT, Devolución del Impuesto al Valor Agregado (requirements): https://portal.sat.gob.gt/portal/requisitos-tramites-agencias/devolucion-del-impuesto-al-valor-agregadosat-2157-sat-2237/ (read 4 November 2026)
- SAT portal site search: https://portal.sat.gob.gt/portal/ (searched 4 November 2026)
- Banguat reference exchange rates via our cross-rates file, business day 3 November 2026: https://www.banguat.gob.gt/variables/ws/TipoCambio.asmx
Frequently Asked Questions
How much is the hotel tax in Guatemala?
Two taxes reach a hotel bill. INGUAT’s organic law (Decreto 1701, Art. 21 b) sets a 10% tax on lodging, charged on the room rate excluding food and other services. Separately, the IVA law (Decreto 27-92) sets a single 12% rate on services (Art. 3 and Art. 10).
Is the 10% INGUAT tax included in the room price?
Not under the law. Decreto 1701 says the 10% is charged to the guest, is kept out of the lodging rates INGUAT approves, and must be made public. The IVA law, by contrast, says the 12% IVA must be included in the price of the service. Ask for an itemised quote if a booking shows one total.
Do I pay the 10% lodging tax on a monthly rental?
No, under Decreto 1701 Art. 21 b): the tax is not charged on rooms or apartments rented by the month or for 30 consecutive days. Shorter stays in hotels, motels, campsites, guesthouses and other lodging centres are covered.
Can tourists get a VAT (IVA) refund in Guatemala?
Searches of SAT’s portal on 4 November 2026 turned up no tourist IVA refund scheme. A search of SAT’s portal on 4 November 2026 for tourist and VAT-refund terms returned only refund procedures for registered taxpayers (exporters, withholding agents, importers), and SAT’s general IVA refund procedure requires the applicant’s IVA returns and accounting books.
Does the hotel tax apply to Airbnb stays?
Decreto 1701 covers hotels, motels, campsites, guesthouses and other lodging centres, with the same monthly-stay exemption. The law does not name private vacation rentals; our Airbnb ROI page explains the host side and suggests asking INGUAT whether a single rental counts as a lodging establishment.
