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 14-41) — Articles 88 (Aguinaldo), 130-137 (vacation).

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.