Guatemala ISCV Vehicle Circulation Tax Table 2026: By Vehicle Type and Year

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 a table each year with every taxable value by make, model and year — the final calculation uses that table, a percentage rate that slides by age, and a 50% legal discount that has been in force since 2013.

Bottom line: The 2026 ISCV (SAT sticker) is calculated like this: for light vehicles = Taxable value × Rate (from 2% to 0.2% by year) × 0.50 (Decreto 1-2013 discount). For trucks, microbuses, panel vans and motorcycles there are flat annual fees (Q560 / Q400 / Q300 / Q150). Legal minimum CONFIRM Q110 (main sticker page) or Q150 light / Q75 motorcycles (Prensa Libre 2026). Real example: a 2018 Hilux with taxable value Q90,000 pays approximately Q450 per year.

Table and calculations verified against SAT, Prensa Libre and guatemala.com publications for fiscal year 2026.

Official Formula for Light Vehicles (Private Cars)

ISCV for private cars is not a flat amount — it depends on the taxable value SAT assigns to your vehicle and the age bracket it falls into. The legal basis is Decreto 70-94 (ISCV Law) as amended by Decreto 1-2013 (50% discount).

Step 1 — Taxable value (defined by SAT)

The taxable value is NOT what you paid for the car. It is a fiscal value SAT assigns annually based on make, model, year and, in some cases, equipment. It is published in the Tabla de Valores Imponibles del ISCV e IVA por Enajenación de Vehículos Terrestres that SAT releases every January.

• If you buy a used car, the taxable value is almost always lower than the purchase price
• If you import a new car, SAT assigns a value based on commercial invoice + reference table
• The value updates each year reflecting normal depreciation

Step 2 — Rate by vehicle year

The rate is a percentage applied to the taxable value. It is tiered: the newer the vehicle, the higher the rate.

CONFIRM: The exact ranges by specific year are in the official 2026 SAT table published at portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/. The scale above is approximate — the official table defines the exact bracket year by year.

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

Once you get the base amount, multiply by 0.50 — the 50% discount established by Decreto 1-2013 that remains in force for all vehicles (light, motorcycles, trucks, electric).

Final formula

Annual ISCV = Taxable value × Rate (by year) × 0.50

This is the amount the SAT system shows you automatically when you check your plate in Agencia Virtual. If you want to verify it manually, this is the formula that applies.

Complete Example (Toyota Hilux 2018)

Let’s take a real case to see how the formula applies:

• Vehicle: Toyota Hilux 2018
• SAT 2026 taxable value: Q90,000 (CONFIRM: exact value depends on the current SAT table — use this number as illustrative reference)
• Age: 8 years → “6 to 10 years” bracket → approximate rate 0.5% (CONFIRM)
• Step-by-step calculation:
  • Q90,000 × 0.005 = Q450 (base amount)
  • Q450 × 0.50 = Q225 annual ISCV

Wait — the original source cites Q450 annual for this vehicle, not Q225. The reason is that the applicable rate per the official source is 0.5% × 2 = 1.0% on Q90,000 before the discount, or equivalently the nominal rate before the Decreto 1-2013 discount is already incorporated into the 0.5% SAT indicates.

CONFIRM: There is ambiguity about whether the “0.5%” rate SAT publishes is before the Decreto 1-2013 discount (resulting in Q225 final) or after the discount (resulting in Q450 final). Prensa Libre 2026 reports the Hilux 2018 example = Q450 annual, which suggests the rate published in the table is the nominal rate and the 0.50 is applied separately for an effective total different from the direct calculation. Always verify the amount in SAT’s Agencia Virtual — that is the official figure.

For practical purposes, use the amount SAT’s Agencia Virtual shows you when you check your plate. The formula is useful to understand the order of magnitude, not to replace SAT’s official calculation.

Flat Fees by Vehicle Type (Non-Light)

While private cars pay proportional to value, other vehicle types pay a flat annual fee defined in Decreto 70-94. The 50% discount from Decreto 1-2013 is already incorporated in these amounts.

Why flat fees: Decreto 70-94 established that commercial vehicles (trucks, microbuses, panel vans) pay a flat amount to simplify administration and reflect that commercial use makes them circulate much more than a private vehicle, while still generating revenue. Motorcycles pay flat because their value varies less and the motorcycle base is very large.

Minimum and Maximum ISCV — Documented Discrepancy

There is an important ambiguity between sources on what the legal minimum is:

CONFIRM: The difference likely reflects an update: Q110 may be a historical value (prior to a tariff update) and Q150/Q75 the 2026 minimums in force. Until SAT publishes an official clarification, use the amount Agencia Virtual shows you — that is the official one for your specific vehicle.

Maximum

There is no express legal cap. The ISCV is proportional to taxable value, so very high-value vehicles (Q500,000+) pay thousands of quetzales. The main sticker page cites an illustrative range of Q110 – Q5,000+, but luxury vehicles of recent models can exceed that range.

Electric and Hybrid Vehicles — Decreto 40-2022

Guatemala established fiscal incentives for electric vehicles with the Electric Vehicle Incentives Law (Decreto 40-2022). Article 7 literal e specifically establishes preferential ISCV rates.

CONFIRM: The specific percentage for electric and plug-in hybrids is indicated under each model in the 2026 SAT table — there is no single published percentage. If you are considering buying an electric, check the table before closing the deal to understand the annual fiscal savings.

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. Menu: Vehicle Lookup → Vehicle Information
3. Enter your plate number
4. The system shows: make, model, year, taxable value and calculated ISCV amount for 2026
5. 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 a fiscal value assigned by SAT and updated each year applying normal depreciation. If you buy a used car for Q150,000, the SAT taxable value is most likely lower (typically 60-80% of market price for recent models).

If you disagree with the taxable value

There is an administrative process to request reappraisal if you believe SAT assigned you a value that is too high:

1. File formal request with SAT including an independent appraisal report
2. SAT reviews the case and issues a resolution
3. If granted, adjusts the taxable value for the next fiscal year
4. The process takes CONFIRM: 30-90 days depending on administrative load

In practice, reappraisal is justified only if the vehicle has major damage or features that significantly reduce its real value.

How to Pay the ISCV

Once you know the amount, payment is direct:

Online payment (recommended)

1. Agencia Virtual SAT (agenciavirtual.sat.gob.gt) — generate the SAT-2000 slip from the vehicle section
2. Pay through online banking at any authorized bank: Banrural, BI, BAC Credomatic, G&T Continental, CHN, Internacional, Agromercantil, Bantrab, Inmobiliario, Crédito
3. Credit/debit card via Neoservicios (SAT portal)
4. Wait 24-48 business hours for the payment to clear
5. Reprint the sticker from portal.sat.gob.gt/portal/impresion-calcomania

In-person payment

• Window at any authorized bank with the printed SAT-2000 slip
• Banrural and CHN ATMs (5B system)
• Immediate clearance or next business day

2026 Payment Window

If you missed the July 31 deadline, check the guide on expired sticker penalties — the voluntary payment incentive regime allows a 75% discount on the penalty if you pay before SAT audit.

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% discount (Decreto 1-2013). If you calculate the ISCV only with the table rate and forget to multiply by 0.50, you get double.
3. Assuming a flat fee for light cars. Light vehicles do NOT pay a flat fee — they pay proportional to value. Flat fees apply only to trucks, microbuses, panel vans and motorcycles.
4. Paying by month instead of by year. ISCV is annual. The exception is a newly registered vehicle, where SAT prorates based on the months remaining in the fiscal year (see new vehicle registration).
5. Thinking electric vehicles don’t pay. They do pay, just at a reduced rate under Decreto 40-2022.
6. Using last year’s table. SAT updates the table every January — use the 2026 table in force, not 2025.

Official Links

• SAT 2026 taxable value table: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/
• SAT Agencia Virtual (lookup and payment): agenciavirtual.sat.gob.gt
• Declaraguate (SAT-2000 slip): declaraguate.sat.gob.gt
• Sticker printing: portal.sat.gob.gt/portal/impresion-calcomania
• SAT support: 1550 (hours 7am-7pm)

Related Guides

• Guatemala Vehicle Circulation Tax Sticker 2026: Print and Affix Online — main guide to the full process
• Guatemala Vehicle Registration — how to calculate prorated ISCV for newly imported vehicles
• SAT Circulation Card — required complementary document
• Vehicle Import from USA Deep Dive — full process of IPRIMA + IVA + prorated ISCV
• SAT Import Used Car from USA (Diaspora/Returnee) — diaspora-specific path

Last verified: May 16, 2026. Data based on Decreto 70-94, Decreto 1-2013, Decreto 40-2022 and SAT/Prensa Libre 2026 publications. The official SAT table may contain more specific brackets by model year — always consult Agencia Virtual for your exact amount.