Guatemala’s Decreto 40-2022 (Ley de Incentivos para la Movilidad Electrica) offers real tax benefits for importing electric and hybrid vehicles: 0% sales tax (IVA) on fully electric vehicles, on top of an IPRIMA rate of 5% instead of the 20% a petrol car pays. This can save you $5,000-$15,000 compared to importing an equivalent gas-powered car. Note that customs duty (DAI) is 0% for every vehicle, electric or not — that part is not an EV incentive, and any page presenting it as one is misreading the tariff.
Quick summary: Fully electric vehicles pay 0% duty + 0% IVA, and their statutory IPRIMA rate is 5% (art. 114 numeral 14) before the Decreto 40-2022 exemption — so, zero import taxes in practice. Hybrids pay 0% duty + 12% IVA + 5% IPRIMA, about 17% before any exemption, against about 32% for a petrol car. A used Tesla Model 3 ($25,000 from the US) saves approximately $8,000 in taxes compared to a $25,000 gas SUV.
Tax Comparison: EV vs Gas vs Hybrid
Duty on vehicles is 0% for everyone — the EV advantage lives in IPRIMA and in the Decreto 40-2022 exemption, not in the tariff.
| Vehicle Type | DAI | IVA | IPRIMA (art. 114) | Total Tax on a $25K base |
|---|---|---|---|---|
| Electric (EV) | 0% | 0% | 5% statutory, exempt under Decreto 40-2022 | $0 |
| Hybrid | 0% | 12% | 5% (numeral 14) | ~$4,250 before any exemption |
| Used gas vehicle | 0% | 12% | 20% (numeral 1) | ~$8,000 |
| New gas vehicle | 0% | 12% | 20% (numeral 1) | ~$8,000 |
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 |
| Taxable base (the seller’s invoice — art. 113; shipping and insurance are NOT in the base for a used vehicle) | $25,000 | $25,000 |
| DAI | $0 | $0 (0% for every vehicle) |
| IVA | $0 | $3,000 (12%) |
| IPRIMA | $0 (5% statutory, exempt under Decreto 40-2022) | $5,000 (20%, numeral 1) |
| Customs broker | $750 | $750 |
| Port/registration | $300 | $300 |
| Total import cost | $3,350 | $11,350 |
| Total cost (purchase + import) | $28,350 | $36,350 |
| Savings with EV | $8,000 | — |
⚠ Confirm the exemption is still at 100% before you budget on it. The IPRIMA rate for electric, hybrid and hydrogen vehicles — 5% — is statutory and stable: it is article 114 numeral 14 of Decreto 10-2012. The exemption on top of it comes from Decreto 40-2022, which is a time-limited incentive that steps down and eventually sunsets. We were not able to read the current step in the decreto’s own text (checked 6 August 2026: Congreso and MINFIN copies unreachable), so we are not going to tell you which step it is on. Everything below describes the exemption at full strength. Ask your agente aduanal, or SAT, for the figure that applies on your import date.
What Decreto 40-2022 Covers
Fully Electric Vehicles (0% IVA, IPRIMA 5% and exempt)
- 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) and standard hybrids (HEV) — IPRIMA at 5% under art. 114 numeral 14, against 20% for a petrol car. Duty is 0% and IVA is 12% as for any vehicle
- Whether, and by how much, Decreto 40-2022 reduces that further for a hybrid depends on the classification SAT applies — confirm with your agente aduanal before budgeting on it
NOT Covered
- Mild hybrids (48V systems) — these are classified as gas vehicles
- Converted vehicles (gas-to-electric conversions) — not recognized under the law
- Hydrogen vehicles ARE covered, contrary to what is often written: art. 114 numeral 14 names hydrogen alongside hybrid and electric at the 5% IPRIMA rate
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: depends on your distributor, and you don’t choose it. CNEE’s social tariff for Aug–Oct 2026 is Q1.42/kWh with EEGSA (Guatemala City, Sacatepéquez, Escuintla) and Q1.98–2.03 with Energuate (DEOCSA west / DEORSA east). Filling a 75 kWh battery is therefore about Q107 in the capital and about Q149 in the western highlands — before your municipality’s street-lighting levy. Compare that with petrol: MEM monitored regular at Q41.08/gallon on 3 August 2026, so a 12-gallon tank is about Q493. The July 2026 fuel-subsidy expiry widened the gap sharply in the EV’s favour.
- 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% duty, 0% IVA and the IPRIMA exemption 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