Guatemala SAT Sticker for New Vehicle 2026: Prorated ISCV + First Registration

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

If you just bought a new vehicle in Guatemala — whether from a dealer or imported from abroad — the SAT sticker does not work the same way it does in later years. In the first year you pay a prorated ISCV: only the months remaining in the calendar, not the full year. This guide explains how it is calculated, when it applies, and how it integrates with the first registration in RFV Digital.

In short: When you register a new vehicle (imported or dealer-bought), you pay PRORATED ISCV — only the months remaining in the current year, not the full year. The sticker is issued after registration. Electric and hybrid vehicles get reductions under Decreto 40-2022. If the dealer delivers the vehicle, they handle registration and the first sticker; if you import it yourself, you have to deal with SAT directly.

Information verified for the 2026 fiscal period.

What Counts as a “New Vehicle” for SAT?

For ISCV and first-sticker purposes, “new vehicle” does not mean “current model year” or “zero kilometers”. It means never previously registered in Guatemala’s Vehicle Tax Registry (RFV). The following count as new vehicles:

• Zero-kilometer vehicle from a dealer — purchased from an authorized distributor (Toyota, Honda, Hyundai, etc.) with a new invoice.
• Vehicle imported for the first time — whether new or used from abroad, brought into the country and nationalized.
• Auction or donated vehicle that was never registered in SAT Guatemala.

The following do NOT count as new vehicles:

• Change of owner on a vehicle already registered in Guatemala — that is a title transfer, not a first registration.
• Re-registration after a temporary cancellation — follows the transfer rule, not the new-vehicle rule.

The distinction matters because only new-vehicle registrations get access to the prorated ISCV calculation.

Prorated ISCV Calculation

The formula is straightforward:

Prorated ISCV = Annual ISCV / 12 x months remaining (including the registration month)

Practical examples

The SAT system calculates the amount automatically when it generates the SAT-2000 slip during the RFV Digital registration flow. You do not have to do the math manually — but knowing the formula lets you verify that the amount you are charged is correct.

What about the following year?

The next year, the vehicle enters the normal ISCV cycle: you pay the full annual amount within the regular window of January 1 to July 31 (for 2026, Decreto 19-2026 — in force since August 12, 2026 — extends this to December 31). Proration applies only to the first registration year.

Costs by Vehicle Type

Correction (24 September 2026): SAT’s 2026 table charges 2% (2026 model) down to 0.2% (2017 model) of the taxable value, less 50% under Decreto 1-2013, with floors of Q110 to pay for cars and Q75 for motorcycles; the 2018 Hilux single-cab 4x4 diesel pays Q334.14 a year. This section previously showed fixed rates by vehicle type (Q150, Q300, Q400, Q560), approximate rates by age, a Hilux example with a Q90,000 taxable value and a Q150 minimum for cars, none of which is in SAT’s table. See our corrections policy.

The annual ISCV comes from the Taxable Value Table SAT publishes each year (for 2026: Acuerdo de Directorio 18-2025). The 2026 table has no fixed rates by vehicle type: cars, SUVs, pick-ups, microbuses, trucks, buses, panels and motorcycles each appear with their own taxable value and the same rate scale by model year.

Annual ISCV to pay = Taxable value × Rate for the model year × 0.50 (Decreto 1-2013 reduction)

Worked example: Toyota Hilux 2018

• Vehicle: Toyota Hilux pick-up single cab 4x4 diesel (code TY0243)
• Taxable value (SAT 2026 table): Q167,070
• 2018 model rate: 0.4% → Q668.28 in the table
• After the 50% reduction: Q334.14 per year
• If registered in July 2026 (this page’s proration rule): Q334.14 ÷ 12 × 6 = Q167.07

Minimum

The lowest amount in the 2026 table is Q220 for cars, SUVs, microbuses, trucks, buses and panels (Q110 to pay) and Q150 for most motorcycles (Q75 to pay). There is no cap. Details: 2026 circulation tax table.

First plate fee

SAT publishes Q75 for two plates and Q30 for one plate for plate replacement; the first-plate amount appears on the SAT-2000 slip the system generates when you register the vehicle. Check it there before paying.

Electric and Hybrid Vehicles — Decreto 40-2022

Decreto 40-2022 (Electric Mobility Incentives Law) establishes preferential ISCV rates under its article 7 letter e). Applies to:

• 100% electric vehicles — propulsion exclusively by rechargeable electric motor.
• Plug-in hybrids (PHEV) — combine a combustion engine with an externally rechargeable battery.

SAT’s 2026 table says that for an electric or hybrid vehicle the percentage in article 7(e) of Decreto 40-2022 applies. Non-plug-in hybrids (mild hybrids or hybrids without external charging) generally do NOT qualify for the preferential rate — they pay ISCV as a conventional vehicle. To confirm the rate for your specific model, check the table at portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/ or ask the dealer to show you the calculation before signing.

The prorated rule still applies — a Tesla registered in September pays 4/12 of the annual ISCV (with the reduced rate) plus the first plate fee.

Vehicle Registration + Sticker — Combined Process

SAT’s RFV Digital (launched October 2025) integrates registration + prorated ISCV + sticker issuance into a single flow. Steps:

1. Importation or dealer invoice — if you import, you first pay IPRIMA + IVA at customs and obtain the DUCA/DUA. If you buy from a dealer, the distributor gives you an invoice with VIN, make, model, year, and engine displacement.
2. SAT vehicle appraisal — the system cross-references the VIN or vehicle data against the 2026 table and determines the taxable value.
3. Registration in the Vehicle Tax Registry (RFV) — you complete form SAT-8620 from Agencia Virtual. Upload invoice, DPI, DUCA if imported, and owner data.
4. First plate — the amount appears on the SAT-2000 slip (replacement costs Q75 for two plates or Q30 for one).
5. Prorated ISCV paid — the system generates the SAT-2000 slip with the prorated amount already calculated.
6. Circulation card issued — digital download from Agencia Virtual. See the full circulation card guide.
7. Sticker downloadable from Agencia Virtual — “Sticker Printing” section (portal.sat.gob.gt/portal/impresion-calcomania). Print and affix to the windshield, lower right corner.

For the registration trámite detail, see SAT New Vehicle Registration 2026.

When Do I Need to Pay?

The prorated ISCV is paid together with the vehicle registration, not in the regular January-July window. Timing rules:

• Within 30 days after vehicle registration — payment without surcharges.
• If you buy from a dealer, they typically pay it before delivering the vehicle.
• After 30 days unpaid: Tax Code penalties (Decreto 6-91) apply along with the 0.0005/day mora factor. Details at SAT sticker 2026 (parent hub).

Dealer Delivery vs Personal Import

Dealer purchase (authorized distributor)

The distributor (Cofiño Stahl, Excel Automotriz, Indianapolis, etc.) typically handles the full process:

• They ask for your NIT and personal data.
• They pay IVA + taxes on your behalf.
• They register the vehicle in RFV Digital using their authorized access.
• They hand you plates, circulation card and sticker already affixed when delivering the car.
• On the final invoice you see the prorated ISCV amount they paid for you itemized.

Extra service fee: some dealers charge a “processing fee” between Q300 and Q800. Ask for the written breakdown before signing.

Personal import

If you bring a vehicle in from abroad yourself (whether overland from the US or as ocean cargo), you have to handle everything:

1. Customs payment (IPRIMA + import IVA) and obtaining the DUCA/DUA.
2. SAT vehicle appraisal.
3. Registration in RFV Digital with your NIT and password.
4. Payment of first plate + prorated ISCV via SAT-2000 slip.
5. Manual download of circulation card and sticker from Agencia Virtual.

Full import guide: SAT Vehicle Importation.

Diaspora bringing a vehicle from the US

If you are a Guatemalan living in the United States and bringing your vehicle back — a common pattern when returning to the country — the process is a personal import: the vehicle pays IVA and IPRIMA, and menaje de casa does not help, because RECAUCA art. 585 says vehicles are never part of it. See the dedicated guide: Used vehicle import from the US for the diaspora.

Once the vehicle is nationalized, the first sticker follows the same proration rules described above.

Required Documents

For registration + first sticker:

• Form SAT-8620 (vehicle registration).
• Forms SAT-4041 / SAT-4081 (complementary).
• Original vehicle title (invoice or title from country of origin).
• Valid DPI of the owner.
• Active NIT of the owner (same as RTU).
• DUCA / DUA (customs declaration) — imports only.
• Purchase invoice or sales contract.
• Bill of lading — sea-imported vehicles.
• Paid SAT-2000 slips for taxes (IPRIMA, import IVA, prorated ISCV, first plate).
• Delivery address for physical plates.

Common First-Registration Mistakes

1. Calculating the full annual ISCV instead of the prorated amount — if the dealer or gestor charges you the full year when you registered mid-year, ask for the breakdown. The SAT system calculates prorated by default; if it charges you the annual amount, there is an error.
2. Confusing “new vehicle” with “current model year” — an imported used car also qualifies for the prorated rule on first registration, even if it is a 2010 model.
3. Paying the full annual ISCV when you were already registered — if you buy a vehicle already registered in Guatemala, there is NO prorated ISCV. The previous owner paid. You only do the title transfer.
4. Not downloading the sticker after paying — paying the SAT-2000 slip does not generate the sticker automatically. You have to go to Agencia Virtual > “Sticker Printing” and download it (wait 24-48h after payment).
5. Assuming the dealer included the sticker — ask for evidence of the paid SAT-2000 slip with the prorated ISCV amount. Some dealers deliver the vehicle with “pending paperwork” and you only find out when stopped at a checkpoint.

Official Links

• Agencia Virtual SAT: agenciavirtual.sat.gob.gt
• Sticker printing: portal.sat.gob.gt/portal/impresion-calcomania
• 2026 Taxable Values Table: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/
• Declaraguate (SAT-2000 slips): declaraguate.sat.gob.gt
• SAT customer service: 1550

Related Guides

• SAT Sticker 2026 (main hub)
• SAT New Vehicle Registration
• SAT Circulation Card
• Guatemala Vehicle Registration
• Vehicle Importation
• Used Vehicle Import from US (Diaspora)
• Vehicle Title Transfer