Guatemala vacation-rental returns depend on two numbers: what a night earns and how many nights are booked. The first one is measurable. Every month we capture Airbnb search results in four markets and publish the median asking rates below. The second one is not: we found no verified source that publishes short-term-rental occupancy for Guatemala. So this page gives you the rate data and the tax and registration rules from the law text. It does not invent a yield.
Why this page shows no yield table
About occupancy: we found no verified source that publishes short-term-rental occupancy for Guatemala (we checked in August 2026: AirDNA’s figures could not be verified at source, and INGUAT’s official 74% national index for 2025 covers registered HOTELS only, a different market). Without occupancy, gross revenue and net yield cannot be computed from published data. Earlier versions of this page carried operator-circulated occupancy and yield ranges; we removed them in October 2026 because none could be traced to a source. Guatemala’s only measured lodging occupancy series is on our hotel occupancy data page.
Net yield can be stated on the property’s market value or on the cash you put in. For a buyer who pays cash the two are the same; a buyer who finances also pays mortgage interest, which comes out of the net.
What hosts are asking (Airbnb, captured monthly)
This is the half of any ROI estimate that can be measured. The table is the median asking rate per night by size of place in each market, captured once a month from live Airbnb search results for one fixed weekday stay about a month out, priced for 2 adults for places sleeping up to four (larger homes are priced for the 6- or 12-adult search that found them). We found no verified source that publishes occupancy for Guatemala, so pair these rates with your own occupancy scenarios, not with a single assumed figure.
Data collected 2026-10-01 for a 2026-11-03 to 2026-11-05 stay. Airbnb prices change daily and by date: check live before booking.
| Market | Entire, 2 guests | Private room, 2 | Entire, 3–4 | Entire, 5–8 | Listings |
|---|---|---|---|---|---|
| Antigua Guatemala | $82 | $45* | $125 | $277 | 237 |
| Lake Atitlán | $102* | $58* | $120* | $273 | 166 |
| Guatemala City & metro | $54 | — | $65 | $111 | 175 |
| Pacific coast | $107* | $74* | $106* | $269 | 287 |
Captured 2026-10-01 · 2026-11-03→2026-11-05 · USD (capture date · stay queried · currency), searched for 2, 6 and 12 adults, 2-night weekday stay. Captured once a month: a capped sample of Airbnb search results for one fixed 2-night weekday stay about a month ahead, priced for the party size of the search that found each listing (2 adults for anything sleeping up to four; 6 or 12 adults only for larger homes that did not appear in the 2-adult search). Not every listing, only those still open for those dates; the nightly rate Airbnb showed for that stay (a displayed promotion is usually already inside it), not booked rates. Large homes are over-represented in the sample, so compare the guest-count segments, not the overall median. * = small sample (10–19 listings); — = fewer than 10, no median. Source: Airbnb search results via Apify.
Check today's prices on other platforms (each button opens that platform's own search for the place named; we do not compare their prices here)
Affiliate links: if you book, we earn a small commission at no extra cost to you. The buttons do not compare prices with the table above; they open each platform's own search. Airbnb has no affiliate program, which is why there is no Airbnb button.
For reference, the 1 October 2026 capture (a 2-night stay, 3-5 November 2026) gave these medians for an entire place for 2 guests: Antigua $82.30 (21 listings), Lake Atitlán $102.15 (16 listings, a small sample), Guatemala City and metro $54 (31 listings) and the Pacific coast $107.07 (14 listings, a small sample). These are asking rates, not booked rates; the live table above replaces them each month.
Filter the sample yourself
Pick guests, type, locality, rating and the amenities you need; the median and range recompute from the matching listings. Nothing here is a listing: only what a group of matching places is asking.
Data collected 2026-10-01 for a 2026-11-03 to 2026-11-05 stay (searches for 2, 6 and 12 adults). Airbnb prices change daily and by date: check live before booking.
Loading the sample…
Nightly rate as Airbnb showed it on those dates for the party size of the search that found each listing (2 adults for every place sleeping up to four; 6 or 12 adults only for larger homes that did not appear in the 2-adult search) (a displayed promotion is usually already inside it), before extra-guest fees, cleaning, service fees and taxes. A capped monthly sample of Airbnb search results (large homes are over-represented); amenities are what the listing lists. Under 10 matches: no median; 10–19: small sample. No individual listing is ever shown.
What goes into “net yield”
The gap between gross rent and what you keep is made of these items. We have not found a published source for typical Guatemalan amounts for most of them, so get real figures for your property before you buy:
| Cost item | Where the figure comes from |
|---|---|
| Property management | GPI fee schedule: 7.5-15% of rent collected for collection only, 10-20% or more with administration, plus IVA; confirm with a written quote |
| Cleaning, linens, supplies | Your own budget or the manager’s quote |
| Utilities (water, electricity, internet) | Past bills from the seller |
| Maintenance and repairs | Inspection of the property |
| HOA fees (if applicable) | The condominium administration |
| Insurance | Quote from an insurer |
| IUSI (property tax) | Rate scale on our property tax page |
| INGUAT and municipal registration | INGUAT and the municipality |
| Income tax (ISR) and IVA | See the tax framework below |
| Sociedad anónima upkeep (if applicable) | Your accountant |
| Vacancy | Your own occupancy scenarios |
The takeaway: a gross number is not a return. Model the full cost stack, at several occupancy levels, before buying for income.
Tax framework
ISR (Income Tax — Impuesto Sobre la Renta)
The Ley de Actualización Tributaria (Decreto 10-2012, in the text Congress published in 2012) gives three routes that can apply to rental income:
Rental capital income (rentas de capital inmobiliario):
- Covers income from renting or subletting real estate, as long as the owner’s habitual business is not trading in such property or rights (Art. 84).
- Base: the rent received minus a 30% allowance for expenses, unless you prove different expenses (Art. 88).
- Rate: 10% (Art. 92).
Simplified regime on income from business activities (Régimen Opcional Simplificado):
- 5% on monthly taxable income from Q0.01 to Q30,000; above that, Q1,500 plus 7% on the excess over Q30,000 (Art. 44).
- Settled monthly (Art. 45).
Profits regime (Régimen Sobre las Utilidades de Actividades Lucrativas):
- 25% on taxable profit, that is income minus deductible costs (Art. 36).
- Settled with an annual return and quarterly payments.
Which route a short-term rental falls under depends on how you set it up (as a personal property rental or as a business). Ask SAT or a Guatemalan tax accountant before you list.
IVA (Value-Added Tax)
The IVA law (Decreto 27-92, SAT’s consolidated text) lists the rental of movable and immovable property (el arrendamiento de bienes muebles e inmuebles) as a taxable event (Art. 3) and sets a single 12% rate (Art. 10). Taxpayers whose sales or services do not exceed Q150,000 in a calendar year may apply for the small-taxpayer regime (Art. 45), which pays 5% on gross monthly income (Art. 47).
INGUAT lodging tax
INGUAT’s organic law (Decreto 1701, Art. 21) sets a 10% tax on lodging, charged on the rate excluding food and other services, in hotels, motels, campsites, guesthouses and other lodging centres. It is charged to the guest and does not apply to rooms or apartments rented by the month or for 30 consecutive days.
Foreign owner reporting
If you are a US citizen or resident, the IRS says you claim credit for foreign income taxes on Form 1116. The United States has no income tax treaty with Guatemala: Guatemala does not appear on the IRS list of US income tax treaties (read 24 September 2026), so relief from double tax runs through the foreign tax credit, not a treaty. Consult a US tax accountant familiar with foreign rental income.
For Canadian, UK and EU residents, check your home country’s foreign-income rules with a tax accountant there.
Regulatory requirements
INGUAT registration
Decreto 1701 lists lodging establishments among tourism businesses (Art. 28) and obliges tourism businesses to register with INGUAT (Art. 29). The law does not spell out whether a single private vacation rental counts as a lodging establishment, so ask INGUAT directly, along with the current fee, the documents it requires and any renewal.
Municipal registration
We have not found published vacation-rental permit rules for Antigua Guatemala, Panajachel or Taxisco (Monterrico). Ask the municipality where the property sits what it requires and what it charges.
SAT (tax authority) registration
Ask SAT about registering for a NIT (tax ID) and which documents a foreign individual needs.
Region-specific dynamics
Antigua Guatemala
In the 1 October 2026 capture Antigua’s sample had 237 listings. The median asking rate rose with size: $82.30 for an entire place for 2 guests, $124.70 for 4 guests, $276.51 for 6 to 8 guests and $415 for 9 or more.
Things you can check for any Antigua property you consider: walking distance to the centre and Parque Central, parking (only 63% of the Antigua listings in the capture listed it), reliable water and internet, and the condition of the property.
Lake Atitlán
Town matters at the lake: Panajachel, San Marcos, San Pedro and the other towns are different markets. Our Lake Atitlán by town page breaks the capture down by town. Check how the property is reached (road or boat), its internet, its hot water and its septic system before buying.
Monterrico and the Pacific coast
The Pacific-coast sample in our capture leans to large houses: 165 of its 287 listings sleep 9 or more, and the 164 priced entire places among them had a median asking rate of $549.87 a night. The capture covers one weekday stay a month, so it does not show the weekend and holiday pattern; ask local operators for their booking calendars.
Guatemala City
The capital had the lowest asking rates of the four markets in the 1 October 2026 capture: $54 for an entire place for 2 guests and $64.50 for 4 guests.
What this means for buying-as-investment
If you’re considering Guatemala real estate as a rental investment rather than a personal residence:
Run the full net yield calculation before any offer. Model the whole cost stack, not a listing agent’s gross figure.
Get a property-management quote in writing. The GPI schedule above is a starting point; put the real percentage into your model.
Confirm regulatory compliance is achievable. Ask INGUAT, the municipality and SAT what applies to your property before you list.
Model multiple occupancy scenarios. What’s the net yield at 70% occupancy? At 50%? At 30%? With no published occupancy data, a stress test is the only honest model.
Visit in more than one season. Demand in the dry season and in the rainy season can differ; see it for yourself.
Talk to current operators in the area. Owners who already rent in the town can show you their real calendars and costs.
What’s next
If you’re researching Guatemala real estate broadly:
- Foreign Buyer Rules — Articles 122 and 123: the State reserve strips and the border strip
- Closing Costs — purchase costs
- Property Taxes (IUSI) — annual obligations
- Real Estate Methodology — how we capture listings and compute $/m²
- Buying guides: Antigua, Lake Atitlán, Monterrico
Considering a Guatemalan vacation rental investment? Email stu@livinginguatemala.com to discuss specifics for the region you’re considering.
