Guatemala VAT Rates 2026
Guatemala levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 12%, applied to most goods and services. Guatemala applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 12% | Most goods and services |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | No general threshold — small taxpayers below GTQ 150,000 may use the 5%-of-turnover Pequeño Contribuyente regime |
| Tax authority | Superintendencia de Administración Tributaria (SAT) |
| Filing frequency | Monthly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/GT endpoint to get Guatemala data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/GT
# No authentication required for rate lookups
# Response:
# { "country_code": "GT", "tax_type": "vat",
# "standard_rate": 12, "reduced_rates": [],
# "currency": "GTQ", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Guatemala VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/GT').then(r => r.json());
// → { standard_rate: 12, reduced_rates: [],
// currency: 'GTQ' }
applyRate(rates.standard_rate);About Guatemala VAT
Guatemala's 12% IVA has been untouched since 2001, making it one of Central America's most stable — and lowest — rates. A constitutional earmark sends a fixed slice of IVA revenue to municipalities and social funds, which is why rate-change proposals rarely survive. Small traders under GTQ 150,000 a year can instead pay a 5% turnover tax as pequeños contribuyentes, and the FEL e-invoicing regime became universal in 2023.
VAT in Guatemala is administered by the Superintendencia de Administración Tributaria (SAT).
Sources: PwC Worldwide Tax Summaries · SAT Guatemala (accessed Jun 2026)
Rate history
- 2001Standard rate raised from 10% to 12%, where it has stayed
Frequently asked questions
What is the VAT rate in Guatemala in 2026?
12%, unchanged since 2001; exports are zero-rated and small traders may use a 5% turnover regime instead.
What is the Pequeño Contribuyente regime?
Businesses with turnover under GTQ 150,000 can pay a flat 5% on revenue instead of charging the 12% IVA — a simplified scheme for micro-enterprises.
Related concepts and guides: