- Plate number of the vehicle
- NIT + SAT password
- Paid SAT-2000 slip (wait 24-48h after the bank payment)
- Printer + regular paper (adhesive or clear tape to protect from sun)
- No outstanding fines from traffic or prior-year ISCV
Written by the Guatemala Life team, based in Guatemala City.
The SAT calcomania is the annual sticker that proves you paid the Vehicle Circulation Tax (ISCV) for the current year. You download and print it from SAT’s Agencia Virtual after paying the slip, and stick it visibly on the windshield. Together with the circulation card, it is what PMT and PNC check at every roadside stop.
Quick summary: Pay the 2026 ISCV in SAT’s Agencia Virtual between January 1 and July 31. Cost varies with the vehicle’s value (Q110 - Q5,000+). Download and print the sticker PDF and put it on the windshield, lower right corner. The digital card is valid on your phone but the physical sticker is still required visually.
Rates verified for the 2026 fiscal period.
Here is what most Guatemalan drivers do not realize: paying the ISCV in the last week of July is the worst possible decision. Every year, during the final week of the window, the Agencia Virtual portal gets saturated – sometimes it crashes outright – and bank lines stretch out the door. Anyone who waits until July 29 or 30 runs a real risk of not being able to pay on time and falling into delinquency through no fault of their own. In our experience, the best window is January to March: fast portal, empty banks, zero stress.
2026 ISCV Cost (Official Table by Vehicle Age)
Table verified against Acuerdo de Directorio 18-2025, which approves the 2026 ground-vehicle ISCV taxable values. The rate drops as the vehicle ages (depreciation):
| Vehicle Age | Rate on Taxable Value | ISCV Min - Max | Example |
|---|---|---|---|
| 2024-2026 (1-3 yrs, new) | 1.0% | Q220 - Q5,000 | Sedan Q150,000 -> ~Q750/yr |
| 2021-2023 (4-6 yrs) | 0.75% | Q165 - Q3,500 | Sedan Q100,000 -> ~Q375/yr |
| 2017-2020 (7-10 yrs) | 0.5% | Q110 - Q2,000 | Pickup Q80,000 -> ~Q200/yr |
| 2010-2016 (11-16 yrs) | 0.3% | Q110 - Q1,100 | Used sedan Q40,000 -> ~Q120/yr |
| Pre-2010 (17+ yrs) | Flat fee | Q110 - Q220 | Minimum flat rate |
| Motorcycles (any year) | By engine size | Q100 - Q500 | 150cc 2022 -> ~Q150/yr |
| Pure electric vehicle | Reduced rate (Decreto 40-2022) | Q110 - Q1,000 | Reduced rate vs standard |
Source: 2026 ISCV and IVA Taxable Values Table (official SAT PDF) + Acuerdo de Directorio 18-2025. Plug-in hybrids get a partial discount under the same decree. Check the exact amount for your vehicle at portal.sat.gob.gt by entering make, model and year.
Tax Calculation
ISCV = Taxable value (from SAT table) x Rate (by age) x 0.50 (legal applicable discount)
Verified example: Toyota Hilux 2018 (7-10 yrs) with taxable value Q180,000 = Q180,000 x 0.5% x 0.5 = approximately Q450 per year.
Deadline and Penalties
| Period | Status |
|---|---|
| January 1 - July 31 | Normal payment, no surcharge |
| August 1 - 31 | 50% surcharge on the ISCV |
| September 1 onward | 100% surcharge + interest (4-8% annual) |
| Over 1 year delinquent | Accumulation + block on SAT services |
Pay in January or February. SAT’s portal is least congested early in the year, and you avoid the risk of system errors or crashes in June-July.
ISCV (Sticker) vs Circulation Card: Two Different Deadlines
A very common confusion: the annual ISCV (sticker) and the physical circulation card have separate deadlines. Do not mix them up:
| Service | 2026 Deadline | Depends on plate’s last digit? |
|---|---|---|
| Annual ISCV / sticker (SAT-4091 form) | January 1 - July 31 (universal for all plates) | NO – single deadline for all |
| Physical circulation card / renewal | Month matching the plate’s last digit | YES – calendar by digit |
2026 Circulation Card Renewal Calendar (by plate’s last digit)
| Plate’s Last Digit | Expiration Month | Deadline |
|---|---|---|
| 1 | January | January 31, 2026 |
| 2 | February | February 28, 2026 |
| 3 | March | March 31, 2026 |
| 4 | April | April 30, 2026 |
| 5 | May | May 31, 2026 |
| 6 | June | June 30, 2026 |
| 7 | July | July 31, 2026 |
| 8 | August | August 31, 2026 |
| 9 | September | September 30, 2026 |
| 0 | October | October 31, 2026 |
Important: this digit-based calendar applies to the physical/digital circulation card expiration (annual renewal of the document). The annual ISCV that generates the sticker is paid January 1 - July 31 regardless of plate. If your plate ends in 9 or 0, the circulation card expires in September/October, but the ISCV should already have been paid by July. See the circulation card renewal page for digit-by-digit process details.
Step-by-Step Process
Step 1: Access Agencia Virtual or Declaraguate
There are two official routes to generate the ISCV slip:
- SAT Agencia Virtual (with login): farm3.sat.gob.gt/menu/login.jsf – menu “Servicios Tributarios > Declaraguate > Generar formulario”
- Declaraguate without login: declaraguate.sat.gob.gt – section “5. VEHICULOS” > “VEHICULOS CIRCULACION” (form SAT-4091)
- For Agencia Virtual: log in with your NIT and password (or create an account if it is your first time, with your DPI/NIT)
- If you have never logged in, you must activate Agencia Virtual first – free but requires an initial in-person SAT visit
- Declaraguate lets you generate the slip without login using the plate number or NIT, but payment is still done through banking or in-person at a teller
ISCV form code: SAT-4091 (annual, Vehicle Circulation Tax for ground vehicles). If a gestor or a bank teller asks for this code, that is it.
Step 2: Check the Amount
- Main menu > “Vehiculos” or “Servicios al Contribuyente”
- Select “Pago de ISCV / Impuesto de Circulacion”
- The system lists every vehicle registered to your NIT
- Click the vehicle > “Generar boleta”
- Verify amount, year and vehicle data
Step 3: Payment
Option A – Online banking:
- Use the SAT-2000 slip number generated
- In your bank (Banrural, BI, BAC, G&T) > Tax payment > SAT > ISCV
- Paste the slip number and confirm
- Wait 24 hours for processing
Option B – Physical bank:
- Print the SAT-2000 slip
- Visit any authorized bank
- Pay in cash or by check
- Keep the payment stamp
Step 4: Download and Print the Sticker
- Wait 24-48 business hours after the bank payment for SAT to confirm the SAT-2000 slip.
- Go to portal.sat.gob.gt/portal/impresion-calcomania (or from Agencia Virtual: top menu > Vehicle Lookup > Sticker Printing).
- Log in with your NIT and password.
- Enter the plate number and the fiscal year 2026.
- The system verifies the SAT-2000 slip has been paid.
- Download the electronic sticker PDF (year and vehicle data are embedded).
- Also go to “Vehiculos > Download circulation card” for the card PDF.
- Print the sticker in color on adhesive paper (ideal) or regular paper.
- Print the circulation card as well and keep it in the vehicle.
- Save the digital card on your phone.
Step 5: Stick the Sticker
- Cars: front windshield, lower right corner (passenger side)
- Motorcycles: rear plate or visible spot on the chassis
- Pickups with tinted glass: non-tinted area so it stays visible
- Clean the surface with rubbing alcohol before sticking
- If you printed on regular paper, run clear tape across the entire sticker to protect it from sun and rain
A trick we learned: a sticker printed on regular paper degrades fast under the Guatemalan sun – in 2-3 months it loses color and PMT may question its validity. What works better: print on adhesive paper (Q5-Q10 at any stationery shop or copy center), or print on regular paper and, before sticking, cover the sticker with thick clear book-cover tape that acts as a laminate. Lasts the whole year without issues.
Required Documents
- Active NIT linked to the vehicle (CUI-NIT lookup)
- Agencia Virtual SAT access (activated account)
- Vehicle registered in your name (verifiable in RTU)
- No outstanding traffic fines in SAT
- No prior-year ISCV outstanding
Relationship with IUSI and Other Taxes
| Tax | On What | Who Collects | Deadline |
|---|---|---|---|
| ISCV (sticker) | Vehicle | SAT | Jan 1 - Jul 31 annual |
| IUSI | Real estate | Municipality | Quarterly |
| Boleto de Ornato | Person (10-65 yrs) | Municipality | Jan 1 - Mar 31 |
| Annual IUSI vehicular | (Does not exist – only ISCV — see clarification below) | – | – |
Note: Guatemala has no “vehicle IUSI”. The ISCV (SAT sticker) is the only annual tax on the vehicle. The sticker covers everything.
Where to Do It
- 100% online: agenciaVirtual.sat.gob.gt
- If you do not have Agencia Virtual: activate for free at any SAT office (15 minutes with DPI)
- In-person payment: any Banrural, BI, BAC, G&T or BAM branch
- SAT line: 1550 for support
- Main SAT offices:
- Guatemala – 7a avenida 3-73 zona 9 (verified April 2026)
- Antigua – 4a calle poniente 24 (verified April 2026)
- Quetzaltenango – 7a calle 11-50 zona 1
- Escuintla – 4a avenida 5-30 zona 1
From the SAT zona 9 office: getting there before 8am is key. After 9, the line to activate Agencia Virtual easily passes 2 hours. Wednesdays and Thursdays are lighter than Mondays and Fridays. Bring your DPI and a photocopy – they sometimes ask for both.
Tips and Common Mistakes
- Pay before March 31. You catch the portal off-peak and avoid the risk of system failures in June-July.
- Print the sticker in color. PMT may not validate a black-and-white print at first glance.
- Check every vehicle on your NIT. If you have 2 cars, that is 2 separate slips.
- Resolve prior-year ISCV first. SAT will not accept current-year payment with prior balances.
- Do not stick the new sticker over last year’s. Peel the old one first – PMT wants to see the current year clearly.
- Do not forget the rear windshield if PMT in your area requires it. Some municipalities (Mixco, Villa Nueva occasionally) ask for a rear sticker too.
- If you sold the vehicle, agree with the buyer on who pays the ISCV. The new owner inherits any unpaid ISCV after the transfer.
- Electric vehicles: check with SAT whether your model is on the Decreto 40-2022 list – you may pay much less.
Details
Common causes: (1) Payment took more than 24 hours to process – wait 48-72 business hours. (2) Bank payment was assigned to a different NIT by mistake – bring the payment stamp to SAT. (3) You have outstanding traffic fines blocking issuance – pay fines first. (4) If you paid online without the correct slip number, the system did not link the payment – you need to go to SAT with the receipt. Call 1550 if after 5 business days the sticker still does not appear.
Details
The ISCV is full annual, not prorated. If you bought in February 2026, you owe the full 2026 ISCV. What changes: if the seller already paid in January, it does not need to be paid again (clarify in the transfer and keep the receipt). If the seller did not pay, the buyer is responsible. The only “prorated” situation is for newly imported vehicles – on the first registration, SAT calculates the remaining months of the year.
Details
The company that owns it is responsible. The process is identical: the accountant or legal representative logs into Agencia Virtual with the company’s NIT, pays the slips for the registered vehicles and downloads the stickers. For fleets with several vehicles, generate all slips in bulk from the “Pago masivo” option and pay with a single referenced deposit.
Related Vehicle Trámites
The SAT sticker is one of the three annual obligations PMT checks at every roadside stop. These are the other two that usually go in parallel:
- Vehicle inspection (revision vehicular) – Mandatory annual technical inspection in several departments; complements the ISCV as proof the vehicle can legally circulate.
- Emissions certificate – MARN vehicle emissions certificate, an additional requirement in municipalities with environmental controls.
- Vehicle IUSI payment clarification – A common confusion: there is no “vehicle IUSI” in Guatemala. The annual vehicle tax is the ISCV (this sticker). IUSI applies only to real estate (urban and rural land + buildings).
Related Trámites
- Circulation Card (renewal) – the document updated alongside the sticker
- Traffic Fines Payment – they block ISCV payment
- Vehicle Transfer – demand ISCV solvency before buying
- Import Vehicle from USA – first prorated ISCV
- Boleto de Ornato – another annual personal tax
How We Verify This Information
Last verified: April 2026. The ISCV amounts and procedures described here are based on Decreto 70-94, the 2026 SAT taxable-values resolution, and current Agencia Virtual SAT operation. We update this page every quarter and at the start of each fiscal period. If you spot an outdated amount in the values table or a change in the portal procedure, write to us.
Corrections and Updates
Found a process change, an error in the cost table, or an SAT office with an updated address? Write to us – we keep this page current with reports from readers who just completed the trámite.
Official 2026 SAT Documents (PDFs)
These are the official agreements and tables SAT published in 2025 governing the ISCV and vehicle imports for fiscal year 2026. They are the authoritative source for the amounts on this page:
- Acuerdo de Directorio 18-2025 – 2026 Ground-Vehicle ISCV Taxable Values Table (PDF)
- Acuerdo de Directorio 19-2025 – 2026 IVA on Vehicle Sale Taxable Values Table (PDF)
- 2026 Combined ISCV and IVA on Vehicle Sale Taxable Values Table (unified PDF)
- Acuerdo de Directorio 16-2025 – 2026 Used Vehicle Import IVA Table (PDF)
- Acuerdo de Directorio 17-2025 – 2026 Used Vehicle Import IPRIMA Table (PDF)
- 2026 Combined IVA + IPRIMA Values Table (unified import PDF)
Official hub where SAT publishes all vehicle agreements: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos
Official Links
- SAT Agencia Virtual (login) – requires NIT + password
- Declaraguate (forms without login) – form SAT-4091 for ISCV
- Sticker Printing (SAT Portal) – PDF download after payment
- SAT Portal – main
- SAT line 1550
- WhatsApp SAT: +502 2217 4090