Quarterly Income Tax (ISR) in Guatemala (2026)

The Impuesto Sobre la Renta (ISR) is Guatemala’s income tax. For taxpayers under the Regimen Opcional Simplificado (optional simplified regime), ISR is paid quarterly based on gross income at graduated rates: 5% on the first Q30,000 per month of taxable income and 7% on everything above that threshold. This is the most common ISR regime for professionals, consultants, landlords, and medium-sized businesses.

Understanding which ISR regime applies to you is crucial. Guatemala has two ISR regimes for businesses and individuals with economic activity: the Optional Simplified regime (quarterly, 5-7% on income) and the Regime on Net Profits (annual, 25% on profit). The choice between them depends on your profit margins — if your costs are high relative to revenue, the 25% on net profit regime may result in lower taxes. If your margins are healthy, the simplified 5-7% on gross income is often cheaper and far less administratively burdensome.

Note that pequenos contribuyentes are exempt from ISR entirely — they pay only the 5% flat IVA rate. If your income is under Q465,381.25 annually, the pequeno contribuyente regime eliminates the need for ISR altogether.

Quick summary: Quarterly filing on Declaraguate. Rates: 5% up to Q30,000/month, 7% above. Deadline: 10 business days after quarter end. Only for the Regimen Opcional Simplificado. Pequenos contribuyentes are exempt.

Information verified March 2026.

Tax Rates (Regimen Opcional Simplificado)

Quarterly payment = sum of 3 months’ calculated ISR.

Quarterly Calendar

Requirements

• NIT activo registered under the Regimen Opcional Simplificado
• Access to Declaraguate
• Income records for the quarter — total revenue from economic activities
• Withholding records — if clients withheld ISR on your behalf (retenciones)

Step-by-Step Process

1. Calculate your quarterly income — total up your gross income for the 3-month period
2. Apply the rates: 5% on the first Q90,000 (Q30,000 x 3 months) and 7% on the excess
3. Deduct any ISR withholdings that clients applied during the quarter
4. Go to declaraguate.sat.gob.gt
5. Log in with your NIT and password
6. Select the ISR quarterly form
7. Enter your income data — the system may pre-load some FEL data
8. Review the calculated ISR
9. Validate and freeze the form
10. Generate payment voucher (boleta SAT-2000)
11. Pay at an authorized bank within the 10 business day deadline

ISR Calculation Example

A consultant earning Q50,000/month for 3 months (Q150,000 quarterly):

First Q90,000 (Q30,000 x 3 months) at 5%:  Q4,500
Remaining Q60,000 at 7%:                     Q4,200
Total ISR for the quarter:                    Q8,700
Less: Client withholdings                    -Q2,000
ISR to pay:                                   Q6,700

ISR Withholdings (Retenciones)

When you provide services to businesses in the general regime, they are required to withhold ISR from your payments:

• Services to companies: The company withholds ISR and issues you a constancia de retencion
• These withholdings reduce your quarterly payment — deduct them from your calculated ISR
• Keep all constancias de retencion — you need them to support your deductions

Choosing Your ISR Regime

Rule of thumb: If your costs are less than ~70% of your revenue, the simplified 5-7% regime is cheaper. If your costs exceed ~70%, the 25% on net profit may be better.

From the US (Diaspora Info)

• Declaraguate works globally — file your quarterly ISR from anywhere
• If you receive income from Guatemala — rental income, consulting fees, or business distributions may require ISR filing
• Withholding on foreign payments — if a Guatemalan company pays you abroad, they should withhold ISR. You can claim this credit on your quarterly declaration
• Hire a Guatemalan contador — ISR calculations can get complex with withholdings, and a local accountant ensures compliance

Tips & Common Mistakes

1. Track withholdings carefully. Constancias de retencion from your clients directly reduce your quarterly ISR. If you lose track of them, you pay more than necessary. Request constancias promptly and file them systematically.

2. Do not confuse regimes. If you are a pequeno contribuyente, you do NOT file quarterly ISR — your 5% monthly IVA is your only tax. If you are in the general regime, check whether you are on the simplified (quarterly) or utilidades (annual) track.

3. Pay within 10 business days. The deadline is strict. After 10 business days from the quarter end, late penalties and interest accrue. Mark your calendar.

4. Consider a regime change at year-end. Every December, you have the option to switch ISR regimes for the next year. Review your numbers and evaluate whether the other regime might save you money.

5. Provisional payments are non-refundable. Unlike some countries, quarterly ISR payments in Guatemala are final — there is no annual reconciliation that results in a refund. Calculate carefully to avoid overpaying.

Official Links

• Declaraguate
• SAT — Agencia Virtual
• SAT — ISR Information
• SAT Call Center: 1544