Written by the Guatemala Life team, based in Guatemala City.
If you are buying a used motorcycle in Guatemala, the number to get right is the transfer IVA. It is not 12% of the price you pay. For a motorcycle that is not of the current, next or previous model year, SAT charges a fixed Q300.00 or Q200.00.
This page covers motorcycles only. For cars, trucks and the wider transfer procedure, see the vehicle transfer guide.
Quick summary (current year 2026): Transfer IVA: Q300.00 for a 2024 or 2023 model — two to three years older than the current year — and Q200.00 for a 2022 or older model, four or more years older (IVA Law, Art. 55, as SAT publishes it). Model years roll forward every 1 January, because the law defines the bands by age. SAT fee: Q120.00 on form SAT-8611, made of two Q60.00 charges. IVA: form SAT-2311. Notarial stamp: Q10.00. Notary fee: tariff of Q50.00 to Q200.00 per legalisation, which applies only if you agree no other fee. DEIC inspection: free. Deadlines: 15 business days for the IVA and 30 business days for the transfer filing.
Figures read on SAT’s portal and in Acuerdo de Directorio 19-2025 on 21 September 2026.
The transfer IVA on a motorcycle in 2026
| Motorcycle model year | Regime | IVA you pay |
|---|---|---|
| 2025, 2026 and 2027 (previous, current and next) | Article 10 rate on the 2026 valuation table | 12% |
| 2024 and 2023 (two to three years older than the current year) | Fixed tariff | Q300.00 |
| 2022 or older (four or more years older) | Fixed tariff | Q200.00 |
Source: SAT’s vehicle FAQ and Acuerdo de Directorio 19-2025, read 21 September 2026.
Why it is not 12%: what SAT itself publishes
SAT’s own vehicle FAQ states the rule, in Spanish, with the typos of the original:
“Según lo establecido en el Decreto Número 27-92 Ley del IVA. Artículo 55. En el caso de venta, permuta o donación entre vivios de motocicletas que no sean del modelo del año en curso, del año siguiente al año en curso o del año anterior al año en curso, el impuesto se apliacará conforme a la escala de tarifas establecidas siguientes:”
In English: for a sale, exchange or gift of a motorcycle that is not of the current, next or previous model year, the tax follows a fixed scale. The two lines of that scale, as published:
“– De dos a tres años anterior al año en curso: Trescientos quetzales (Q. 300.00)”
“– De cuatro o mas años anterior al año en curso: Doscientos Quetzales (Q. 200.00)”
The 12% does exist, for the newest bikes only. The same FAQ:
“Según lo establecido en el Decreto Número 27-92 Ley del IVA. Artículo 55. En los casos de enajenación de vehículos automotores terrestres del modelo del año, del año siguiente y del año anterior al año en curso, el Impuesto al Valor Agregado se pagará según la tarifa establecida en el artículos 10 del Decreto en mención (12%)”
And the valuation table is limited to exactly those three model years. SAT’s board approved the 2026 table in Acuerdo de Directorio 19-2025, clause PRIMERO:
“PRIMERO: Aprobar la Tabla de Valores Imponibles del Impuesto al Valor Agregado por Enajenación de Vehículos Terrestres del modelo del año en curso, del año siguiente y del año anterior al año en curso, que regirá a partir del uno (1) de enero al treinta y uno (31) de diciembre de dos mil veintiséis (2026), la cual será la misma que se aprobó para efectos de la base imponible del Impuesto Sobre Circulación de Vehículos Terrestres dos mil veintiséis (2026).”
So in 2026 a 2018, 2020 or 2023 motorcycle is not priced against any table at all: it pays the fixed amount for its age band, whatever you paid for it.
What SAT charges: Q120.00 that is really two Q60.00 charges
On its requirements page for a transfer with an endorsed ownership certificate legalised by a notary, SAT asks for two payments generated in Declaraguate:
“Presenta el pago de Q120.00 por Gestión de Traspaso y Certificado de Propiedad de Vehículos a través del formulario SAT-8611 en Declaraguate.”
“Presenta el pago correspondiente al Impuesto al Valor Agregado (IVA) por enajenación de vehículos a través del formulario SAT-2311 en Declaraguate.”
The same page explains what the Q120.00 is made of:
“• SAT-8370 “Ingresos privativos por Gestión de vehículos”, Q 60.00 por traspaso y Q 60.00 por reposición o emisión de certificado de propiedad.”
A third charge applies only if the bike’s circulation card is not current:
“Si no posees la Tarjeta de Circulación vigente, debes pagar Q60.00 por la gestión de reposición de Tarjeta de Circulación en el formulario SAT-8933.”
You pay at a bank, after filling the forms online:
“Ingresa a Declaraguate, llena los formularios SAT-8611 y SAT-2311 y genera las boletas SAT-2000 por cada formulario para realizar los pagos en bancos autorizados del sistema.”
If you are a foreigner: the NIT comes first
SAT’s requirement is tax registration, not citizenship: “Contar con Agencia Virtual y datos actualizados en RTU digital (propietario, mandatario o persona jurídica y representante legal).” If you do not yet have a Guatemalan tax ID, get your NIT and keep your RTU registration current before you agree a sale date. None of the fees in the sources on this page is set by nationality.
The notary: required, and what the tariff says
There is no transfer without a notary. Among SAT’s requirements:
“Certificado de Propiedad de Vehículos endosado y con legalización de firmas por notario activo, o Certificado de Propiedad de Vehículos y anexo del Certificado de Propiedad de Vehículos emitido vía formulario de Declaraguate SAT-8611, con legalización de firmas por notario activo.”
Buyer and seller both have to be there. SAT confirms it:
“Si, la legalización de firmas se realiza en presencia de las partes y al realizar el traspaso por medio de Agencia Virtual se requiere tomar la huella dactilar del comprador y del vendedor.”
What can the notary charge? The Notarial Code sets no binding minimum:
“Artículo 106. -Los Notarios, así como las personas que soliciten sus servicios profesionales, son libres para contratar sobre honorarios y condiciones de pago. A falta de convenio, los honorarios se regularán conforme a este Arancel, en moneda nacional.”
The tariff line for a signature legalisation is the auténtica:
“10. (Reformado por el Artículo 3 del Decreto 131-96 del Congreso de la República). Por auténticas, de cincuenta quetzales (Q. 50.00) a doscientos quetzales (Q. 200.00), según su importancia.”
If the notary works outside the office, the same tariff adds Q50.00 per hour of work within the town where the notary resides and, if the service is outside that town, Q6.00 per kilometre or fraction as well, counted there and back (Notarial Code, Art. 108). On top of the fee goes the notarial stamp set by Decreto 82-96: “c) Actas notariales y de legalización de firmas o documentos. Diez quetzales (Q.10.00).”
None of the sources in the research for this page (SAT’s requirements and FAQ pages, the Notarial Code, Decreto 82-96) gives a motorcycle-specific market rate, so we do not give one. Market rates by type of act are on our notary fees in Guatemala page.
Before you pay: the DEIC inspection and circulation-tax solvency
Two conditions block the transfer if you skip them.
The DEIC inspection is mandatory and free. SAT lists it before you go to its office:
“Previo a presentarte a la Oficina o Agencia Tributaria, debes realizar revisión física del vehículo, en las sedes autorizadas de la DEIC.”
And states the price and validity:
“Es un procedimiento gratuito que se realiza en las intalaciones del DEIC (Division Especializada En Investigación Criminal de la Policía Nacional Civil) de manera presencial.”
“El expertaje o revisión fisica cuenta con sesenta (60) días hábiles de vigencia a partir de la fecha de emisión”
If the seller cannot produce the original circulation card, the inspection certificate becomes the formal substitute for it, under Article 28 of Acuerdo Gubernativo 134-2014 as SAT cites it. To replace the card itself, see the circulation card guide.
Circulation-tax solvency covers every vehicle, not just the bike. SAT requires:
“Estar solvente en el pago del Impuesto Sobre Circulación de Vehículos Terrestres de todos los vehículos registrados (propietario o persona jurídica).”
That is the annual circulation tax (ISCV) on every vehicle registered to the owner. How it is calculated and paid is in the SAT vehicle sticker 2026 guide and the 2026 circulation tax table.
Two clocks: 15 business days and 30 business days
There are two deadlines with two different starting points: 15 business days to pay the IVA, counted from the notary’s legalisation of the endorsement signatures, and 30 business days to file the transfer, counted from the endorsement date. SAT puts both in one sentence:
“El propietario cuenta con 15 días hábiles para realizar el pago del Impuesto al Valor Agregado (IVA) por enajenación a partir de la fecha que se realiza la legalización de firmas del endoso del Certificado de Propiedad de Vehículos por notario activo y 30 días hábiles siguientes a la fecha del endoso para realizar la gestión de Traspaso ante el Registro Fiscal de Vehículos, de lo contrario se aplica la sanción correspondiente según artículo 94 del Decreto Número 6-91, Código Tributario.”
We do not publish a fine amount or percentage: SAT refers to Article 94 of the Codigo Tributario, and we have not read that article at its source.
The full bill for a motorcycle transfer
| Item | Amount | Who charges it | Instrument |
|---|---|---|---|
| Transfer processing (item SAT-8370) | Q60.00 | SAT | SAT transfer requirements (endorsed certificate) |
| Issuing or replacing the ownership certificate (item SAT-8370) | Q60.00 | SAT | SAT transfer requirements (endorsed certificate) |
| The two above are paid together | Q120.00 on SAT-8611 | SAT | SAT transfer requirements (endorsed certificate) |
| Transfer IVA, 2024 or 2023 model (SAT-2311) | Q300.00 | SAT | IVA Law, Art. 55, as SAT publishes it |
| Transfer IVA, 2022 or older model (SAT-2311) | Q200.00 | SAT | IVA Law, Art. 55, as SAT publishes it |
| Notarial stamp on the signature legalisation | Q10.00 | Notarial stamp tax | Decreto 82-96, Art. 3 numeral 2 literal c) |
| Notary’s fee for the legalisation | Q50.00 to Q200.00 (tariff, applies absent another agreement) | Notary | Notarial Code, Art. 109 numeral 10 |
| Circulation card replacement (only if not current) | Q60.00 | SAT | SAT requirements, form SAT-8933 |
| Physical inspection (expertaje) | Q0.00 | DEIC, National Civil Police | SAT vehicle FAQ |
Adding up only the sourced items:
- 2024 or 2023 model: Q120.00 + Q300.00 + Q10.00 + notary fee = Q480.00 to Q630.00.
- 2022 or older model: Q120.00 + Q200.00 + Q10.00 + notary fee = Q380.00 to Q530.00.
- If the circulation card must be replaced, add Q60.00 to either range.
The range turns on what you agree with the notary, because the tariff only applies absent an agreement (Art. 106). We do not give a single total: every row above names its source, and the fee is negotiable.
Cases that change the price
A 2025, 2026 or 2027 model. It leaves the fixed scale and pays the Article 10 rate of 12% on the 2026 valuation table. For those model years SAT also asks for “Factura para los vehículos del año en curso, anterior y posterior, misma que debe incluir como mínimo uno de los datos siguientes: número de placa, VIN, serie o chasis.”
A make or model missing from the table. Acuerdo de Directorio 19-2025 says the value of the bracket immediately below that of the most similar vehicle applies, judged by make, line, cubic centimetres, watts or kilowatts, cylinders, doors or fuel, or other features such as type and market value.
A transfer between spouses. SAT asks for an extra document: “Para los casos en que el traspaso sea realizado entre cónyuges, debes adjuntar documento privado o testimonio de escritura pública de donación entre vivos, de conformidad con lo establecido en el artículo 1792 del Decreto Ley Número 106, Código Civil.”
An electric motorcycle. Decreto 40-2022 art. 7 a) exempts electric motorcycles from IVA on import and on first sale, but its own text limits the domestic-sale exemption to the first transfer: “En el caso del Impuesto al Valor al Agregado doméstico, se tendrá la exención únicamente en la primera transferencia de dominio”. The full schedule is on our EV and hybrid benefits page.
An electronic transfer through a notary. Only possible if the bike already has electronic plates and card. SAT’s answer: “No, el Notario únicamente puede realizar Traspasos de vehículos que cuentan con Distintivos Electrónicos”.
The procedure, step by step
This page covers the cost. The documents each party brings, the in-person and electronic routes and SAT office logistics are in our vehicle transfer guide and the vehicle registration and transfer page, which apply to motorcycles too. Before you buy, look up pending traffic fines by plate; to ride it legally you need a Type M motorcycle licence.
Frequently asked questions
How much does it cost to transfer a motorcycle in Guatemala in 2026?
For a 2024 or 2023 model: Q120.00 in SAT fees (SAT-8611), Q300.00 transfer IVA (SAT-2311) and the Q10.00 notarial stamp, plus the notary’s fee, which the tariff sets at Q50.00 to Q200.00 per legalisation — Q480.00 to Q630.00 summed. For a 2022 or older model the IVA is Q200.00 and the range is Q380.00 to Q530.00. The DEIC inspection is free; add Q60.00 if the circulation card has to be replaced.
Is the IVA on a used motorcycle 12%?
Only on 2025, 2026 and 2027 models. SAT publishes that motorcycles outside the current, next and previous model year pay a fixed scale: Q300.00 at two to three years older and Q200.00 at four or more. The 12% applies to the three newest model years, the same ones the 2026 valuation table covers.
Which forms do I use and what does SAT charge?
SAT-8611 for the transfer and ownership certificate (Q120.00) and SAT-2311 for the transfer IVA, both in Declaraguate. The Q120.00 is two Q60.00 charges under item SAT-8370: one for the transfer and one for replacing or issuing the ownership certificate.
Do I need a notary to transfer a motorcycle?
Yes. SAT requires the ownership certificate endorsed with signatures legalised by an active notary, with buyer and seller present. The tariff sets a legalisation at Q50.00 to Q200.00, but the Notarial Code lets you agree any fee; the Q10.00 notarial stamp is separate.
What does the DEIC inspection cost?
It is free. SAT describes it as a free, in-person procedure at the DEIC of the National Civil Police, valid for sixty business days from issue. Do it before you go to the SAT office.
What happens if I miss the 15-day or 30-day deadline?
The deadlines are 15 business days to pay the IVA from the notary’s legalisation of the endorsement signatures, and 30 business days after the endorsement date to file with the Registro Fiscal de Vehiculos. Past them, SAT refers to the sanction of Article 94 of Decreto 6-91, the Codigo Tributario. We do not publish an amount because we have not read that article at its source.
Can a foreigner transfer a motorcycle into their name?
SAT’s requirement is an Agencia Virtual account and current digital RTU data, which means a NIT. None of the fees in the sources on this page is set by nationality.