Annual ISR Income Tax Return Guatemala 2026: How to File at SAT

The annual ISR return (Income Tax — Impuesto Sobre la Renta) is the most important tax obligation of the year for businesses, self-employed, and employees with additional income in Guatemala. Filed with SAT via Declaraguate or Agencia Virtual before March 31 of the following year.

Quick summary annual ISR: Deadline March 31. Platform: Declaraguate. Cost: Free (tax separate per regime). Forms SAT-1411 (general regime) and SAT-1311 (optional regime). Late penalty: Q50+ plus interest.

What Is ISR and Who Must File?

The Income Tax (ISR — Impuesto Sobre la Renta) taxes income earned by individuals and legal entities in Guatemala. Required to file an annual return:

Verify your situation in RTU →

The 3 ISR Regimes

1. Optional Simplified Regime (Gross Income)

2. Regime on Profits

3. Employee Regime (Dependent Relationship)

Calculate your ISR as an employee with the Net Salary Calculator to verify your employer’s withholdings.

Preparation Before Filing

Documents to Gather

1. Employer withholding certificate (employees) — delivered by employer in Jan/Feb
2. IVA planilla (personal expenses with NIT for the year) — download from Agencia Virtual
3. Annual IVA returns (general regime)
4. FEL reports — sales and purchases for the period
5. Exemption certificates if applicable (donations, special medical expenses)
6. Financial statements (profits regime — companies)
7. IGSS deduction certificate (employees)

Data Reconciliation

• Add all your annual income from January 1 to December 31
• Verify the ISR amount your employer withheld vs what you actually owed
• Add your IVA planilla — personal expenses invoiced to your NIT (up to 5% of gross income)
• Identify donations supported to qualified entities

How to File the Return Step by Step

Employees (With or Without Other Income)

1. Go to declaraguate.sat.gob.gt with CUI/NIT
2. Select form SAT-1361 (Employees)
3. Review preloaded data: automatic employer certificate, IGSS deducted, withholdings
4. Add other income if applicable (fees, rentals)
5. Report IVA planilla — system validates with FEL
6. Report supported donations
7. System calculates ISR to pay or balance in favor
8. Validate and freeze the return
9. If tax to pay: generate slip and pay at bank
10. If balance in favor: request refund in the same return

Self-Employed (Optional Regime)

1. Select form SAT-1311
2. Report monthly gross income for the year
3. Report withholdings received from clients (7% at source)
4. Report advance payments made monthly
5. Apply deductions (donations)
6. System calculates final tax and adjustment against payments made
7. Pay difference or request refund

Companies (Profits Regime)

1. Select form SAT-1411
2. Report total income for fiscal year
3. Deduct all necessary, verifiable expenses
4. Calculate net income (profit)
5. Apply 25% ISR on net income
6. Subtract quarterly advance payments
7. Determine balance to pay or in favor
8. Attach financial statements and tax reconciliation

Key Deadlines and Dates

Tip: File in February for quick refunds. In March the system gets congested and refunds take longer.

Penalties for Late Filing

A return filed on April 1 (1 day late) already generates Q50 fixed fine. Don’t wait until the last day.

ISR Refunds (When You Get Money Back)

Three situations generate recoverable balance in favor:

1. Employees: employer withheld more than actual tax (happens when you have deductions the employer didn’t consider monthly)
2. Self-employed: 7% withholdings from your clients exceed your final annual tax
3. Companies: quarterly payments exceed effective annual ISR

Refund procedure:

• Request in the same return (mark “balance in favor” box)
• SAT verifies internally (cross-references with employer withholdings and FEL)
• Approval: 30-90 business days
• Crediting: tax current account or bank transfer (if > Q1,000)

Diaspora: Guatemalans Abroad

If you live outside Guatemala but have active NIT:

Case A: NIT with Activity

If you generate Guatemalan income (rentals, dividends, sales, fees), you must file Guatemalan income. Your U.S. salary is not taxed (territorial criterion).

Case B: NIT without Activity

If your NIT is active but you don’t generate Guatemalan income:

• File a zero return each year to avoid fines
• Or temporarily suspend (Temporary Suspension) if you won’t operate for months
• Or close the NIT if you permanently emigrated

How to File from the U.S.

1. Verify Agencia Virtual access — from any country
2. Gather documents — request certificates by email from Guatemalan employers
3. File online at Declaraguate
4. If payment required: international transfer to Guatemalan bank
5. If gestor needed: grant power of attorney at Guatemalan consulate

Frequently Asked Questions

“How much can I deduct in IVA planilla?”

Up to 5% of your annual gross income in personal expenses invoiced to your NIT. For example, if you earned Q120,000, you can deduct up to Q6,000 in IVA planilla. SAT validates automatically with FEL.

“My employer didn’t give me a withholding certificate. What do I do?”

It’s the employer’s legal obligation to deliver it in Jan/Feb. If they don’t, formally claim it. As last resort, data is in your IGSS payroll and SAT system — you can file with the data you have.

“I worked with 2 employers in the year. How do I file?”

You need certificates from both employers. Sum total income and total withholdings. As there were two independent withholdings, it’s common to end up with balance in favor (each employer withheld as if you were their only employee).

“I have a rental property. What regime applies?”

Rentals tax as capital income at 10% on gross rental income. Filed separately and does NOT add to salary. Specific form and deadlines.

“Can I deduct gasoline, restaurants, and entertainment?”

Only if necessary to generate your income and you have FEL invoice to your NIT. Personal gasoline does NOT deduct; sales rep gasoline visiting clients DOES. Restaurants with clients DO (representation expense); personal dinners DON’T. SAT can audit these deductions.

“I forgot to file last year. What do I do?”

File as soon as possible. The Q50 fine is already there, but the longer it takes, the more interest accumulates on any tax owed. A return omitted for more than 1 year can trigger SAT requirement with much greater fines.

Practical Tips

1. Gather documents in Jan-Feb — don’t wait until March when everyone overloads the system.
2. Use the net salary calculator throughout the year to verify employer withholdings.
3. Request invoices with your NIT all year — you accumulate deductible IVA planilla.
4. Keep digital and physical copies of the return and payment receipt.
5. If your situation changed (marriage, child, new home), check if it affects deductions.
6. Call 1550 or use Declaraguate chat if you get stuck in the system.
7. Companies: hire an accountant experienced in tax reconciliation — one error can cost thousands in fines.

Official Links

• Declaraguate
• SAT — Agencia Virtual
• SAT — Main Portal
• SAT Information Line: 1550

Related SAT Procedures

• Declaraguate SAT — filing platform
• SAT Agencia Virtual — alternative portal
• Monthly IVA Return — parallel monthly obligation
• CUI-NIT Lookup — verify your NIT before filing
• Print RTU — confirm your regime
• Tax Regime Change — if you changed regime, affects filing
• IVA Tax Credit Refund — balances in favor can apply to ISR
• Net Salary Calculator — calculate your estimated monthly ISR
• SAT Guatemala Portal — SAT services gateway