Net Salary Calculator (Gross → Net)

IGSS 4.83% + ISR monthly withholding (2026 rules: Decreto 13-2026 extra deduction + IGSS deductible). Math runs in your browser.

Gross
Q 0.00
IGSS (4.83%)
−Q 0.00
ISR monthly
−Q 0.00
NET
Q 0.00
Show the formula
Net = Gross − IGSS employee − ISR withholding
IGSS calculates on salary base only — the Q250 bonus is IGSS-exempt (Decreto 78-89) but IS subject to ISR. ISR deductions 2026: Q48,000 + Q3,024 extraordinary (Decreto 13-2026) + your IGSS. Minimum-wage earners pay zero ISR.

What Is Net Salary in Guatemala

In Guatemala, your net salary (salario neto / liquido a recibir) is what actually lands in your bank account after mandatory deductions. It’s almost always lower than your gross salary (salario bruto), which is the headline figure on your employment contract.

The formula is simple but the breakdown matters:

Gross salary (base salary + Q250 monthly incentive bonus)
- IGSS (4.83% of base salary — the Q250 is IGSS-exempt)
- ISR withholding (computed on the full gross, Q250 included)
= Net salary (take-home pay)

The 2026 ISR Reform: Decreto 13-2026

On April 28, 2026, Guatemala’s Congress approved Decreto 13-2026, reforming income tax (ISR) for salaried workers for all of fiscal 2026. What it means for your take-home pay:

  • Minimum-wage earners pay zero ISR.
  • Every salaried worker gets an extra Q3,024 deduction in 2026 — no receipts or documentation required, on top of the standard Q48,000 (total: Q51,024).
  • Employee IGSS (4.83%) is ISR-deductible under Art. 72 of Decree 10-2012 — many calculators miss this and overstate your tax.
  • Retroactive to January 2026: ISR over-withheld between January and April 2026 is refunded in the January 2027 annual liquidation.
  • From 2027, the deduction is tied to the highest annual minimum wage; SAT will publish the figure each year.
  • Brackets are unchanged: 5% on taxable income up to Q300,000; above that, Q15,000 + 7% on the excess.

What’s Deducted and What Isn’t

DEDUCTED (mandatory):

  • IGSS — 4.83% of base salary (Decree 295, Art. 27). Funds your healthcare and pension. It’s also deductible from your ISR base (Decree 10-2012, Art. 72).
  • ISR — Income tax, based on Decree 10-2012 brackets (5% or 7%). Computed on your full gross income, including the Q250 incentive bonus (which is IGSS-exempt but not ISR-exempt). Withheld in 2026 only if that annual income exceeds Q51,024 (Q48,000 + the Q3,024 Decreto 13-2026 extraordinary deduction) plus your annual IGSS contributions.

NOT deducted (exempt by law):

  • Q250 incentive bonus (Decree 78-89) — No IGSS is withheld on it. Note: it does count as income for ISR.
  • Aguinaldo (Labor Code Art. 88) — Paid separately in December.
  • Bono 14 (Decree 42-92) — Paid separately in July.
  • Vacation cash payments (Labor Code Art. 130-137).
  • Severance / indemnizacion (Labor Code Art. 82).
  • Travel per diems within allowed limits.

Worked Examples for 2026

Case 1 — Minimum wage worker (non-agricultural)

  • Base salary: Q4,002.28
  • Q250 bonus: Q250
  • Gross: Q4,252.28
  • IGSS (4.83% x Q4,002.28): -Q193.31
  • ISR: Q0 (Decreto 13-2026 exempts minimum-wage earners; annual income of Q51,027.36 — bonus included — stays below the Q53,343.72 in deductions: Q51,024 + Q2,319.72 deductible IGSS)
  • Net: Q4,058.97/month

The minimum wage worker keeps 95% of gross pay.

Case 2 — Q10,000 base salary

  • Base salary: Q10,000
  • Q250 bonus: Q250
  • Gross: Q10,250
  • IGSS (4.83% x Q10,000): -Q483
  • ISR: annual Q123,000 (bonus included) - Q5,796 IGSS - Q51,024 = Q66,180 taxable x 5% = Q3,309/year: -Q275.75/month
  • Net: Q9,491.25/month

Case 3 — Q30,000 base salary

  • Base salary: Q30,000
  • Q250 bonus: Q250
  • Gross: Q30,250
  • IGSS (4.83% x Q30,000): -Q1,449
  • ISR: annual Q363,000 (bonus included) - Q17,388 IGSS - Q51,024 = Q294,588 taxable x 5% = Q14,729.40/year: -Q1,227.45/month
  • Net: Q27,573.55/month

Higher earners keep ~91% of gross.

Why the Q250 Bonus Always Appears Separately

The Q250 bonificacion incentivo is a quirk of Guatemalan payroll. Decree 78-89 created it as a non-salary incentive that:

  • Doesn’t enter the IGSS contribution base (no 4.83% on it — nor IRTRA/INTECAP).
  • Doesn’t count for Aguinaldo or Bono 14 averages.
  • Doesn’t count for severance calculations.

But it IS subject to ISR. The Q250 counts as taxable income, so income tax is computed on your full gross — Q250 included. The Decree 78-89 exemption covers only IGSS and salary-derived benefits.

That’s why every Guatemalan paystub shows it as a separate line item — it skips the IGSS deduction but still feeds the ISR withholding base.

The Annual Picture

If you want your annual take-home, multiply the monthly net by 12 and add Aguinaldo (one month average salary) and Bono 14 (one month average salary). Both are paid in full — no deductions.

For a minimum wage worker: Q4,058.97 x 12 + Q4,002.28 (Aguinaldo) + Q4,002.28 (Bono 14) = ~Q56,712 annual take-home.

When This Calculator Might Be Off

The calculator assumes a standard single-employer scenario. Your real net pay might differ if you have:

  • Multiple employers — Each withholds based on what they pay, but your annual return reconciles the total.
  • FEL invoice deductions — Up to Q12,000 in personal expenses can reduce your ISR base (you must file SAT-1101 with your employer).
  • Life insurance premiums — Deductible from ISR within limits.
  • Variable commissions — Withholding is projected based on past income; year-end true-up adjusts.
  • Voluntary deductions — Loans, savings clubs, union dues.
  • Decreto Numero 295 — Ley Organica del IGSS, Article 27 (4.83% employee contribution).
  • Decreto Numero 78-89 — Ley de Bonificacion Incentivo (Q250 bonus exempt from IGSS/IRTRA/INTECAP and salary-derived benefits; subject to ISR).
  • Decreto Numero 10-2012 — Ley de Actualizacion Tributaria, Articles 72-74 (ISR brackets, personal exemption, and IGSS deductibility under Art. 72).
  • Decreto Numero 13-2026 — 2026 ISR reform for salaried workers (approved April 28, 2026): extraordinary Q3,024 deduction for fiscal 2026, zero ISR for minimum-wage earners, January–April 2026 over-withholding refunded in the January 2027 annual liquidation; from 2027 the deduction tracks the highest annual minimum wage.
  • Codigo de Trabajo (Decreto 1441) — Articles 88 (Aguinaldo), 130-137 (vacation).
  • Full texts: Decreto 295, IGSS Organic Law — official text, Organismo Judicial · Decreto 10-2012, Ley de Actualización Tributaria — official text, SAT · Labour Code (Decreto 1441) — CENADOJ consolidated text
  • Decreto 13-2026: Congress has not yet posted the decree PDF; coverage of the vote in La Hora, 29 April 2026.
  • Full text of Decreto 78-89: PDF published by the Congreso — an image-only scan with no text layer, so it is not searchable.

This calculator provides estimates based on the standard SAT employer projection. For exact figures, request your detailed paystub from HR or consult a certified accountant.

Frequently Asked Questions

What is the difference between gross salary and net salary in Guatemala?

Gross salary is what the employer pays before deductions. Net salary is what you actually receive after subtracting IGSS (4.83%) and ISR (income tax). The Q250 monthly incentive bonus is part of your gross pay: it is exempt from IGSS, but it IS subject to ISR — income tax is computed on your full gross, Q250 included.

How is net salary calculated in Guatemala?

Net salary = Gross salary (base + Q250 incentive bonus) - IGSS (4.83% of base salary only) - ISR withholding. Decree 78-89 exempts the Q250 from IGSS — but NOT from ISR: the Q250 counts as taxable income, so ISR is calculated on the full gross. Use the calculator above for an instant breakdown.

What's the net salary on the 2026 minimum wage in Guatemala?

On the Q4,002.28 minimum wage (non-agricultural), net pay is approximately Q4,058.97/month: Q4,002.28 base - Q193.31 IGSS (4.83%) - Q0 ISR + Q250 bonus = Q4,058.97 take-home. The minimum wage worker pays no income tax — Decreto 13-2026 (April 2026) explicitly exempts minimum-wage earners from ISR for fiscal 2026.

Why is the Q250 bonus not deducted?

Decree 78-89 exempts the Q250 monthly incentive bonus (bonificacion incentivo) from IGSS, IRTRA, and INTECAP contributions and from salary-derived benefits (Bono 14, Aguinaldo, severance). It is NOT exempt from ISR — the Q250 counts as taxable income, so it raises your ISR base even though no 4.83% IGSS is withheld on it.

What deductions are mandatory in Guatemala?

Two mandatory deductions: IGSS at 4.83% of base salary (Decree 295), and ISR (income tax) when your annual income exceeds the 2026 deductions — Q51,024 (the standard Q48,000 plus the Q3,024 extraordinary deduction from Decreto 13-2026) plus your annual IGSS contributions, which are ISR-deductible (Decree 10-2012, Art. 72). Union dues and voluntary insurance are optional.

Does my net salary include Aguinaldo or Bono 14?

No. Aguinaldo (December) and Bono 14 (July) are paid separately, once per year. They’re each equal to one month of average salary and are exempt from IGSS and ISR — you receive 100% of the calculated amount.

How accurate is this net salary calculator?

Very accurate for standard cases (single employer, fixed monthly salary). If you have multiple employers, irregular commissions, FEL invoice deductions, or life insurance premiums, your real withholding may differ. The calculator follows the standard SAT employer projection formula.

Are commissions and overtime subject to IGSS and ISR?

Yes. Ordinary commissions and overtime increase your gross salary and are therefore subject to IGSS (4.83%) and to ISR if your annual total exceeds the 2026 deductions (Q51,024 plus your IGSS contributions). Aguinaldo, Bono 14, vacation cash, and severance are fully exempt; the Q250 incentive bonus is IGSS-exempt but still counts as income for ISR.

What changed with Decreto 13-2026?

Approved April 28, 2026, it adds an extraordinary Q3,024 deduction (no receipts required, all salaried workers, fiscal 2026 only) on top of the standard Q48,000, confirms that employee IGSS contributions are ISR-deductible (Decree 10-2012, Art. 72), and exempts minimum-wage earners from ISR. It applies retroactively to January 2026 — ISR over-withheld January through April is refunded in the January 2027 annual liquidation. From 2027 the deduction will track the highest annual minimum wage, published yearly by SAT.