Guatemala’s Decreto 40-2022 (Ley de Incentivos para la Movilidad Electrica) offers massive tax benefits for importing electric and hybrid vehicles: 0% customs duty (DAI) and 0% sales tax (IVA) on fully electric vehicles. This can save you $5,000-$15,000 compared to importing an equivalent gas-powered car.
Quick summary: Fully electric vehicles pay 0% DAI + 0% IVA — zero import taxes. Hybrids get reduced rates (~10% DAI, ~6% IVA). A used Tesla Model 3 ($25,000 from the US) would save approximately $8,500 in taxes compared to a $25,000 gas SUV.
Tax Comparison: EV vs Gas vs Hybrid
| Vehicle Type | DAI | IVA | Total Tax on $25K CIF |
|---|---|---|---|
| Electric (EV) | 0% | 0% | $0 |
| Hybrid | ~10% | ~6% | ~$4,150 |
| Used gas vehicle | 20% | 12% | ~$8,400 |
| New gas vehicle | Up to 60% | 12% | ~$19,800+ |
Savings Example: Tesla Model 3 vs Toyota RAV4
| Cost | Tesla Model 3 (EV) | Toyota RAV4 (Gas) |
|---|---|---|
| US purchase price | $25,000 | $25,000 |
| Shipping (Miami RoRo) | $1,800 | $1,800 |
| Insurance (2%) | $500 | $500 |
| CIF value | $27,300 | $27,300 |
| DAI | $0 | $5,460 (20%) |
| IVA | $0 | $3,931 (12%) |
| Customs broker | $750 | $750 |
| Port/registration | $300 | $300 |
| Total import cost | $3,350 | $12,741 |
| Total cost (purchase + import) | $28,350 | $37,741 |
| Savings with EV | $9,391 | — |
What Decreto 40-2022 Covers
Fully Electric Vehicles (0% DAI + 0% IVA)
- Battery electric vehicles (BEV) — Tesla, Nissan Leaf, Chevy Bolt, etc.
- Electric motorcycles and scooters
- Electric buses
- EV charging equipment and components
Hybrid Vehicles (Reduced Rates)
- Plug-in hybrids (PHEV) — reduced DAI (~10%), reduced IVA (~6%)
- Standard hybrids (HEV) — some reduction, less than PHEV
- The exact rate depends on the hybrid classification and engine size
NOT Covered
- Mild hybrids (48V systems) — these are classified as gas vehicles
- Converted vehicles (gas-to-electric conversions) — not recognized under the law
- Hydrogen fuel cell vehicles — not specifically addressed
Eligible Vehicles (Popular EV Models)
| Vehicle | Type | US Used Price Range | Est. Total Landed Cost |
|---|---|---|---|
| Tesla Model 3 | BEV | $20,000 - $35,000 | $23,500 - $39,000 |
| Tesla Model Y | BEV | $25,000 - $45,000 | $28,500 - $49,500 |
| Nissan Leaf | BEV | $8,000 - $18,000 | $11,000 - $21,500 |
| Chevy Bolt | BEV | $12,000 - $22,000 | $15,500 - $25,500 |
| Hyundai Ioniq 5 | BEV | $25,000 - $35,000 | $28,500 - $39,000 |
| Ford Mustang Mach-E | BEV | $22,000 - $35,000 | $25,500 - $39,000 |
| Toyota RAV4 Prime | PHEV | $28,000 - $38,000 | $34,000 - $45,000* |
*PHEVs pay reduced but non-zero taxes
Charging Infrastructure in Guatemala
Current State (2026)
- Guatemala City: Growing network — malls, hotels, and some gas stations have chargers
- Cayala/Zone 16: Best coverage, multiple Level 2 stations
- Antigua Guatemala: Limited but improving, some hotels offer charging
- Highway corridors: Very limited — long-distance EV travel requires planning
- Home charging: Most EV owners charge at home with Level 2 (240V) — check our electricity guide
Practical Considerations
- Range: 200-300 mile range EVs handle Guatemala City + Antigua + Lake Atitlan easily
- Home charging cost: ~Q1.80/kWh — a full Tesla charge costs
Q135 ($18), vs Q200+ for a gas tank fill - Mechanics: Tesla and EV-specific mechanics exist in Guatemala City (Zone 10, Zone 4)
- Parts: Tesla parts can be ordered and shipped via courier services
How to Import an EV
The process is the same as any vehicle import, with one key difference at customs:
- Your customs broker files the DUCA classifying the vehicle as electric under Decreto 40-2022
- SAT verifies the vehicle is fully electric (checks VIN against manufacturer database)
- 0% DAI and 0% IVA are applied — you pay only port fees, broker fees, and registration
- Vehicle receives EV classification on the registration — this also qualifies for reduced circulation tax
Important: Make sure your broker knows how to classify EVs properly. Not all brokers have experience with Decreto 40-2022, and an incorrect classification means you pay full taxes and have to fight for a refund.
Additional EV Benefits in Guatemala
| Benefit | Details |
|---|---|
| Reduced circulation tax | Lower annual tarjeta de circulacion fees |
| No emissions inspection | EVs exempt from emissions portion of vehicle inspection |
| Charging equipment exempt | Import chargers, cables, and components tax-free |
| Growing resale value | As gas prices rise, EV demand in Guatemala is increasing |
Tips
- Tesla Model 3 is the sweet spot — best charging network support, highest resale value, strong brand recognition in Guatemala
- Battery health matters — check the battery degradation percentage before buying a used EV. Batteries below 80% capacity significantly reduce resale value
- Home charging is essential — don’t rely on public infrastructure. Budget for a Level 2 home charger installation (~$500-$1,000 including electrician)
- Tell your customs broker it’s an EV upfront — they need to prepare the Decreto 40-2022 classification paperwork
- Keep all purchase documentation showing the vehicle is electric — VIN, manufacturer specs, Monroney sticker if available
- The savings are real — on a $25K vehicle, you’re saving $8,000-$10,000 in taxes. That’s the equivalent of 2-3 years of fuel savings on top of daily charging savings
- Insurance: Some Guatemala insurers are still learning EVs — shop around. Quote from at least 3 companies
Related Guides
- Vehicle Import Calculator — see EV savings vs gas
- Complete Import Process — step-by-step customs guide
- Customs Brokers — find a broker with EV experience
- Electricity in Guatemala — power costs and reliability
- Shipping Companies — getting your EV to Guatemala