A tax regime change at SAT covers two different moves that the law treats separately: switching your IVA regime (Small Taxpayer vs General Regime, Ley del IVA Decreto 27-92) and switching your ISR regime for business income (on profits vs Opcional Simplificado, Decreto 10-2012). The timing rules are not the same for each.
Quick summary: Small Taxpayer cap 2026: Q500,285.00 (125 non-agricultural minimum wages, SAT Decreto 31-2024 FAQ). ISR regime change: notice in the month before the new annual period, effective January 1 (Decreto 10-2012 Art. 51). Changes to registration data must be reported within 30 days (Código Tributario Art. 120); late notice costs Q50 per day, up to Q1,500 (Art. 94 numeral 1). Filings before SAT are exempt from stamp duty (Art. 124).
The regimes in law
IVA: Small Taxpayer vs General Regime
| Feature | Small Taxpayer (Pequeño Contribuyente) | General Regime |
|---|---|---|
| Annual cap | Q500,285.00 in 2026 (SAT Decreto 31-2024 FAQ) | No cap |
| Rate | 5% of gross monthly income (Ley del IVA Art. 47) | 12% (Ley del IVA Art. 10) |
| IVA credit | The Small Taxpayer invoice gives the buyer no IVA credit (Art. 49) | Tax = debits minus credits each month (Art. 50, second paragraph) |
| ISR | Relieved from filing and paying ISR returns (Art. 49) | Pays ISR under one of the two regimes below |
| Books | Only the purchases and sales book authorised by SAT (Art. 49) | Not covered on this page |
| Monthly form | SAT-2046, filed within the following calendar month | SAT-2237 (IVA monthly payment) |
The Small Taxpayer cap is, in SAT’s words, “Es la suma de 125 salarios mínimos vigentes para cada año, para el sector no agrícola sin incluir bonificación incentivo (Para 2026 Q. 500,285.00)”. MINTRAB’s 2026 table lists the non-agricultural monthly minimum wage at Q4,002.28 (checked October 21, 2026); 125 x Q4,002.28 = Q500,285. The SAT consolidated text of the IVA law (captured September 24, 2026) still prints the earlier fixed Q150,000 figure in Arts. 45, 46 and 50; SAT’s FAQ on Decreto 31-2024 says the change of regime with the new annual amount applies from April 9 (2025), when that law took effect.
ISR: two regimes for business income
Decreto 10-2012 Art. 14 sets exactly two regimes for income from business activities:
| ISR regime | Rate | Periodic payment |
|---|---|---|
| Sobre las Utilidades de Actividades Lucrativas (on profits) | 25% of taxable income (Art. 36) | SAT-1361, quarterly |
| Opcional Simplificado Sobre Ingresos (on gross income) | 5% up to Q30,000 of monthly taxable income; Q1,500 plus 7% on the excess (Art. 44) | SAT-1311, monthly |
Both file the annual SAT-1411, which SAT says is paid in the first three months of the following year (January 1 to March 31).
Timing rules
Changing ISR regime (Art. 51)
Decreto 10-2012 Art. 51: “Los contribuyentes pueden cambiar de régimen previo aviso a la Administración Tributaria, siempre y cuando lo presenten durante el mes anterior al inicio de la vigencia del nuevo período anual de liquidación.” The same article says “El cambio de régimen se aplica a partir del uno (1) de enero del año siguiente”. Because the annual period starts on January 1, the notice month is December.
Missed it? SAT’s compliance FAQ: “La ley permite dar un aviso extemporáneo de cambio de régimen, siempre que se cumpla con pagar la sanción establecida en el artículo 94 del CT”. The same answer adds that if you already began paying under a different regime, the change must be requested in writing and applies to the next tax period.
Leaving the Small Taxpayer regime (Ley del IVA Art. 50)
A Small Taxpayer whose income passes the cap “deberá solicitar su inscripción al Régimen General” (must request registration in the General Regime). If they do not, Art. 50 lets SAT register them ex officio, notifying the monthly period from which the new regime starts. Art. 46 works the other way: a General Regime taxpayer under the cap may request the Small Taxpayer regime, and SAT notifies the month it starts.
The 30-day rule for registration data (Código Tributario Art. 120)
“Toda modificación de los datos de inscripción, debe comunicarse a la Administración Tributaria, dentro del plazo de treinta (30) días de ocurrida”. Art. 120 also requires taxpayers to update or ratify their registration data every year; SAT’s Decreto 31-2024 FAQ says this is due at the latest by the end of your birth month (or month of incorporation for companies).
Penalties
| Infraction (Código Tributario Art. 94) | Sanction |
|---|---|
| Numeral 1: not reporting a modification of registration data within 30 days | Q50 per day of delay, maximum Q1,500 |
| Numeral 9: filing a return after the legal deadline | Q50 per day of delay, maximum Q1,000 |
The numeral 1 text reads: “Multa de cincuenta Quetzales (Q.50.00) por cada día de atraso con una sanción máxima de mil quinientos Quetzales (Q.1,500.00)”.
Cost
Neither Decreto 10-2012 Art. 51 nor Código Tributario Art. 120 sets a fee for the notice. Código Tributario Art. 124: “Todas las actuaciones ante la Administración Tributaria, están exentas del impuesto de papel sellado y timbres fiscales”.
How to file
The SAT channel for registration changes is covered on our RTU update guide, with log-in steps on the Agencia Virtual SAT page. SAT’s information line is 1550. After the change, check your RTU to confirm the regime SAT recorded.
Official sources
- SAT FAQ: Decreto 31-2024 (Small Taxpayer cap)
- SAT FAQ: Cumplimiento Tributario (forms and late regime-change notice)
- Decreto 10-2012, SAT consolidated text
- Decreto 27-92 Ley del IVA, SAT consolidated text
- SAT portal