DIRECT ACCESS — CALCULATE EXACT ISCV
2026 ISCV Table — Cost by Vehicle Type
To use the SAT calculator you need:
  • NIT + SAT password
  • Vehicle plate number
  • Circulation card (to verify make/model/year)
Deadline: January 1 – July 31, 2026 (extended to Dec 31, 2026 by Decreto 19-2026, in force since Aug 12) · SAT 1550 · Verified: September 2026

Written by the Guatemala Life team, based in Guatemala City.

If you own a vehicle in Guatemala and want to know how much you will pay for the 2026 SAT sticker before logging into Agencia Virtual, this page is your quick reference. SAT publishes the ISCV Taxable Value Table every year — the 2026 table was approved by Acuerdo de Directorio 18-2025 — with the tax amount for each make, line and model year. The 50% reduction of article 5 of Decreto 1-2013 is applied to that amount.

Bottom line: 2026 ISCV to pay = the SAT table amount for your model and year × 0.50. In the table, the amount is the taxable value times a rate that falls with age: 2% (2026 model), 1.8% (2025), 1.6% (2024), 1.4% (2023), 1.2% (2022), 1.0% (2021), 0.8% (2020), 0.6% (2019), 0.4% (2018), 0.2% (2017). Floors in the table: Q220 for cars, SUVs, microbuses, trucks, buses and panel vans (Q110 to pay) and Q150 for motorcycles (Q75 to pay). Real example: Toyota Hilux single-cab 4x4 diesel 2018 model → Q668.28 in the table → Q334.14 to pay.

Rates, amounts and examples read on 24 September 2026 from the 2026 ISCV and IVA Taxable Value Table for Land Vehicles and SAT’s Acuerdo de Directorio 18-2025.

Official Formula for Light Vehicles (Private Cars)

The legal base is article 10 of Decreto 70-94: the taxable base for Serie Particular vehicles is their value, set in the table SAT prepares each year and its Board approves. The 50% reduction comes from article 5 of Decreto 1-2013 (Ley de Regularizacion Tributaria).

Step 1 — Taxable value (defined by SAT)

The taxable value is NOT the price you paid for the car. It is the value SAT assigns to each make, line and specification in the ISCV and IVA Taxable Value Table for Land Vehicles.

  • If your vehicle is not in the table, Acuerdo de Directorio 18-2025 applies the amount of the next-lowest line item for the most similar vehicle by make, line, cubic centimeters, watts or kilowatts, cylinders, doors or fuel
  • The table is annual: the 2026 table applies from January 1 to December 31, 2026

Step 2 — Rate by vehicle year

The 2026 table prints this scale in its header:

Model yearRate on taxable value
20262.0%
20251.8%
20241.6%
20231.4%
20221.2%
20211.0%
20200.8%
20190.6%
20180.4%
20170.2%

For cars, SUVs, microbuses, trucks, buses and panel vans the lowest amount in the table is Q220; for motorcycles, Q150.

Step 3 — 50% reduction (Decreto 1-2013)

The table says so in its header: “Para efectos del pago del ISCV se debe aplicar el 50% de reducción sobre el monto del impuesto determinado en esta tabla; según Artículo 5 Decreto 1-2013”.

Final formula

ISCV to pay = Taxable value × Model-year rate (with the table floor) × 0.50

This is the amount the SAT system shows when you look up your plate in Agencia Virtual.

Complete Example (Toyota Hilux 2018)

A real case from the 2026 table:

  • Vehicle: Toyota Hilux pick up 2,393 c.c., single cab, equipped, 4x4, diesel (code TY0243)
  • 2026 SAT taxable value: Q167,070
  • 2018 model → rate 0.4%
  • Table amount: Q167,070 × 0.4% = Q668.28
  • With the 50% reduction: Q668.28 × 0.50 = Q334.14 to pay

Other Hilux versions have other taxable values (for example, the double-cab (WA-19) 4x4, code TY0246, is valued at Q183,500 and shows Q734.00 in the 2018 column, i.e. Q367.00 to pay). Use the amount SAT’s Agencia Virtual shows for your plate: it already identifies your version.

Other Vehicle Types

The 2026 table has no flat fees by type: SUVs, pickups, microbuses, trucks, buses and panel vans each have their own taxable value and the same model-year rate scale. What differs is the floor:

Vehicle typeFloor in the 2026 tableFloor to pay (with 50%)
Car, SUV, microbus, truck, bus, panel vanQ220Q110
MotorcycleQ150Q75

Microbus example: an Asia Topic microbus 2,701 c.c. (code AS0004, value Q73,500) shows Q1,470.00 for a 2026 model and Q220.00 (the floor) for a 2017 model.

Minimum and Maximum ISCV

In the 2026 tableTo pay (with 50%)
Minimum for cars and other four-wheel vehiclesQ220Q110
Minimum for motorcyclesQ150Q75

Maximum

There is no cap in the table. The amount is proportional to the taxable value. Example: Acura Legend (code AC0002, value Q304,252) → Q6,085.04 in the table for a 2026 model → Q3,042.52 to pay.

Electric and Hybrid Vehicles — Decreto 40-2022

The 2026 table header says that “si es vehículo eléctrico o híbrido se debe aplicar el %, según Artículo 7 literal e) Decreto 40-2022 Ley de Incentivos para Movilidad Eléctrica”. Acuerdo de Directorio 18-2025 cites the same article. We do not publish a single percentage: check your model’s amount in the table or in Agencia Virtual before you buy.

How to Find Your SAT Taxable Value

The taxable value is the most important data point for understanding your ISCV. Here’s how to check it:

  1. Log into agenciavirtual.sat.gob.gt with your NIT + password
  2. Look up your vehicle with your plate number
  3. The system shows your vehicle’s ISCV amount
  4. To see the complete table: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/

Important: The SAT value is NOT the vehicle’s market price. It is the value assigned by SAT’s annual table.

If you disagree with the taxable value

SAT does not publish a reappraisal procedure in the table. If you think your vehicle was classified as the wrong version or engine size, ask at a SAT agency or call 1550 with your circulation card.

How to Pay the ISCV

Once you know the amount, payment is direct:

  1. Agencia Virtual SAT (agenciavirtual.sat.gob.gt) — generate the SAT-2000 slip from the vehicle section
  2. Pay through online banking at an authorized bank
  3. Print the sticker from portal.sat.gob.gt/portal/impresion-calcomania

In-person payment

  • Window at an authorized bank with the printed SAT-2000 slip

2026 Payment Window

PeriodStatus
January 1 – July 31, 2026Ordinary payment period (SAT cites art. 29 of Decreto 70-94: “el último día de pago es el 31 de julio del corriente año”)
Decreto 19-2026 (approved Jul 29, 2026)Extends the deadline to December 31, 2026, no fines or surcharges. In force since August 12, 2026 (published in the Diario de Centro America)

For the ordinary penalty regime, see the guide on the SAT vehicle sticker.

Common Calculation Mistakes

  1. Confusing market value with SAT taxable value. The price you paid for the car is NOT the calculation base — use the taxable value SAT assigns.
  2. Forgetting the 50% reduction (Decreto 1-2013). The table amount is before the reduction: if you do not multiply by 0.50, you get double.
  3. Assuming flat fees by vehicle type. The 2026 table also values pickups, microbuses, trucks, buses and panel vans; what they have is a floor (Q220 in the table).
  4. Using another year’s column. The rate depends on the model year: 2% for 2026, dropping 0.2 points per year.
  5. Thinking electric vehicles don’t pay. They do; the table says to apply the percentage of article 7 letter e) of Decreto 40-2022.
  6. Using last year’s table. SAT approves a new table every year — use the 2026 one (Acuerdo de Directorio 18-2025).

Last verified: September 24, 2026. Rates, floors and examples read from SAT’s 2026 ISCV and IVA Taxable Value Table for Land Vehicles and Acuerdo de Directorio 18-2025; 50% reduction under article 5 of Decreto 1-2013. For your exact amount, check Agencia Virtual.