Every year, vehicle owners in Guatemala must pay the Impuesto de Circulacion de Vehiculos — the annual circulation tax — and download an updated tarjeta de circulacion (circulation card). This is the document that proves your vehicle is legally registered and that you have paid the annual tax. Police at checkpoints routinely ask for it alongside your driver’s license, and not having a current one can result in fines.
The good news is that this is one of the few tramites in Guatemala that works seamlessly online. You log into SAT’s Agencia Virtual, check your vehicle’s tax amount, generate a payment voucher, pay at an authorized bank (or via online banking), and download your digital tarjeta de circulacion and annual sticker (calcomania). The digital card is legally valid — you can show it on your phone. The entire process takes about 15-30 minutes without leaving your couch.
The payment window runs from January 1 through July 31 each year. After July 31, SAT begins charging fines and interest on the unpaid balance. The smart move is to pay early in the year — the portal is less congested, bank lines are shorter, and you avoid any last-minute complications.
Quick summary: Pay the annual vehicle circulation tax online through SAT’s Agencia Virtual. Payment window: January 1 to July 31. Cost varies by vehicle value. The digital tarjeta de circulacion is legally valid — download it to your phone. Available 24/7 online.
Prices verified April 2026. Check our exchange rate page for today’s USD/GTQ rate.
Cost Structure
The circulation tax is based on your vehicle’s value in SAT’s official table, with a 50% reduction applied. Approximate ranges:
| Vehicle Category | Approximate Annual Tax |
|---|---|
| Economy car (0-5 years old) | Q200 - Q500 |
| Mid-range sedan/SUV | Q500 - Q1,500 |
| Luxury vehicle | Q1,500 - Q5,000+ |
| Motorcycle | Q100 - Q300 |
| Electric vehicle | Reduced rate |
| Hybrid vehicle | Additional discount |
Additional Costs
| Item | Cost |
|---|---|
| 2 license plates (if new) | Q75 |
| 1 license plate (motorcycle) | Q30 |
| Late payment fine | Varies (interest accrues after July 31) |
Step-by-Step Process
- Log into SAT’s Agencia Virtual at portal.sat.gob.gt
- Navigate to the vehicle section and select your vehicle by plate number or VIN
- Review the tax amount — SAT calculates this automatically based on the vehicle’s value in their tables
- Generate the payment voucher (boleta de pago)
- Pay at an authorized bank — Banrural, Banco Industrial, G&T Continental, and others accept the voucher. You can also pay via online banking.
- Return to the Agencia Virtual after payment is processed (usually within hours)
- Download your digital tarjeta de circulacion — this is your proof of payment and registration
- Download the calcomania (sticker) — some owners print and affix it to the windshield, though the digital version suffices
Documents Needed
For the online process, you just need:
- SAT Agencia Virtual account — linked to your NIT
- Vehicle data — plate number or VIN
- Bank account or access to a bank branch for payment
No physical documents need to be submitted. This is a fully online process.
Details
If you have not paid the circulation tax for multiple years, SAT requires you to pay ALL back years plus accumulated fines and interest before you can get a current tarjeta de circulacion. The Agencia Virtual will show the total owed across all years. You cannot skip years or pay only the current year. This frequently surprises vehicle owners who inherit a vehicle or buy one without checking the tax status. Always verify circulation tax history before purchasing a used vehicle — the buyer may inherit the unpaid balance.
Details
If your vehicle is parked and not being driven, you still owe the annual circulation tax. Guatemala does not have a “non-operational” or “SORN” status like some countries. The only way to stop paying is to formally deregister (dar de baja) the vehicle at SAT. If the vehicle may be used again in the future, you may prefer to keep paying the tax rather than going through the deregistration and re-registration process.
Details
SAT’s valuation table assigns a standardized value to each make, model, and year. If you believe SAT’s assigned value is significantly higher than your vehicle’s actual market value (common with older or damaged vehicles), you can request a revaluation at a SAT office. You will need an independent appraisal from a certified evaluator. This process takes time but can reduce your annual tax significantly for vehicles that have depreciated beyond SAT’s standard tables.
Tips & Common Mistakes
Pay in January or February. The portal is least congested early in the year. By June and July, bank lines are long and the portal may be slow due to last-minute payers.
Save the digital tarjeta on your phone. Download the PDF and keep it easily accessible. When police ask for your tarjeta de circulacion at a checkpoint, you can show the digital version — it is legally valid under the reformed transit law.
Check for multiple vehicles under your NIT. If you own more than one vehicle, each requires its own circulation tax payment. The Agencia Virtual lists all vehicles registered to your NIT.
Settle outstanding years before paying current year. If you have unpaid circulation taxes from previous years, SAT may require you to pay those first (plus fines and interest) before accepting the current year’s payment.
Electric and hybrid vehicle owners: Make sure SAT has your vehicle correctly classified. The tax reduction for electric/hybrid vehicles under Decreto 40-2022 is significant, but only applies if the vehicle type is properly recorded in the system.
From the US (Diaspora Guide)
This is one of the easiest tramites to handle from abroad. If you have a vehicle registered in your name in Guatemala:
- Log into SAT’s Agencia Virtual from anywhere with internet access
- Check and pay the circulation tax online
- Download the digital tarjeta de circulacion
- Send it to whoever is using the vehicle in Guatemala
If a family member drives the car, they can carry the digital tarjeta on their phone. No power of attorney or physical presence is needed — it is entirely online.
Related SAT Vehicle Tramites
- Vehicle Transfer — change of ownership
- Vehicle Deregistration — stop paying if the vehicle is no longer in use
- New Vehicle Registration — first-time registration
- Vehicle Import from the US — importing a car from abroad
- Vehicle Inspection (RTV) — the other annual vehicle requirement
- NIT (Tax ID) — needed to access the Agencia Virtual
- Tax Clearance (Solvencia Fiscal) — blocked by unpaid circulation tax