Living in Guatemala: resident for more than 183 days, gainful employment at 25 % or 5 and 7 %, income and capital gains at 10 %

This page reports on information published by the Guatemalan Tax Administration (SAT), the Ministry of Economy, and the text of Decree 10-2012 issued by the Supreme Electoral Court. According to Article 6 of this decree, an individual is considered a resident if they reside in Guatemala for more than 183 days in the calendar year or if their center of economic interests is in Guatemala. Tax is levied on income earned within the national territory. For gainful employment, the standard tax rate is 25 %, and the simplified optional tax rate is 5 %, then 7 %. The SAT indicates a rate of 10 % for income and capital gains.

The BOFiP list of tax treaties in force as of January 1, 2026, does not mention any treaty between France and Guatemala. The tax brackets for employment income are not detailed here.

Residence: Article 6 of Decree 10-2012

The copy of Decree 10-2012 (Tax Update Law) issued by the Supreme Electoral Court is a consolidated version that cites Decree 19-2013 and rulings of the Constitutional Court from 2013 and 2014; it does not bear a publication date. Article 6 defines a natural person as a resident in one of the following two cases:

• she remains on the national territory for more than 183 days during the calendar year, from January 1st to December 31st, even if not continuously;
• the center of its economic interests is located in Guatemala, unless it demonstrates its residence or tax domicile in another country by a certificate issued by the tax authorities of that country.

Article 6 also deals, in its number 2, with similar cases: Guatemalan diplomatic and consular agents abroad, civil servants, and Guatemalan nationals abroad in the service of private entities for less than 183 days in the year.

The SAT portal specifies that income tax applies to the income or earnings of individuals and businesses, whether domestic or foreign, "resident or non-resident." This page does not detail amendments to the law subsequent to the cited texts; the current text can be found on the SAT website.

A tax on income from Guatemalan sources

Article 3 of the decree subjects to taxation "income obtained throughout the national territory." For gainful employment, Article 4 establishes as a general rule that all income generated within the national territory is of Guatemalan origin, regardless of whether the individual has a permanent establishment there. The Ministry of Economy describes the tax similarly in its 2026 brochure: it applies to nationals and foreigners, residents and non-residents alike, on income earned within the national territory.

The SAT distinguishes three categories of income: gainful activities, labor income, and capital income. The Ministry of Economy also indicates a VAT of 12% (%), included in the selling price.

Lucrative activities: two regimes

According to the Ministry of the Economy, taxpayers choose between two systems. The decree sets the rates in articles 36 and 44.

The Ministry of Economy brochure expresses the threshold for the simplified regime in dollars: 5 % on the first 3,870.97 dollars and 7 % on the excess.

Deadlines vary depending on the plan.

Income from work

The SAT's page on tax compliance indicates that, for earned income, deductions from net pension income include 48,000 quetzales of undocumented personal expenses and 12,000 quetzales of VAT paid on personal expenses. It also mentions verifiable gifts, social security contributions (IGSS), and assurance-vie premiums covering the worker's death.

Employees who have not had any withholding tax, or whose withholding tax is insufficient, must file a tax return. Tax for the year is payable from January 1st to March 31st of the following year. The SAT page is undated and does not specify the tax brackets applicable to employment income, which are therefore not detailed here.

Capital income and capital gains

According to the SAT (Tax Administration), Article 92 of Decree 10-2012 sets the applicable tax rate for income from movable and immovable capital and capital gains at 10 %. Payment is made within the first 10 business days of the month following the tax period. The SAT website does not provide separate breakdowns for dividends, interest, and rents.

The applicable dividend rate, withholding tax on non-residents without a permanent establishment, and details of capital gains are not provided here. The SAT only mentions that a non-resident without a permanent establishment must declare, within the first 10 business days of the month following payment, any income taxed in Guatemala that was not withheld.

Real estate

The Ministry of Economy mentions the Single Property Tax (SPT), payable quarterly or annually on the property's value, with an exemption of up to $258.06. The complete scale is not included here. Foreign property purchases, registration fees, and transfer taxes are not detailed here.

Relationship with France: no agreement

The BOFiP (appendix BOI-ANNX-000306, version of April 29, 2026) only includes agreements and conventions in force on January 1, 2026. Guatemala is not included. In the absence of a convention, the tax treatment falls under French domestic law.

• Tax residence in France Article 4 B of the French General Tax Code (CGI) stipulates, according to the French Official Bulletin of Public Finances (BOFiP), that individuals who have their home or principal residence in France, those who carry out a professional activity there, or those whose center of economic interests is there. A single criterion is sufficient.
• Income from foreign sources : their declaration in France follows domestic law; our pages on article 4 B and on form 2047, linked at the bottom of the page, provide the framework.

What this page does not cover

It does not detail the income tax scale, withholding tax on non-residents, dividends, inheritances and gifts, social security, or pension schemes for retirees or new residents. For stays, the travel advice sheet on diplomatie.gouv.fr, updated on September 15, 2026, indicates that no entry visa is required for stays of less than three months, and that a long-stay visa must be obtained from the Guatemalan embassy, with formalities that can take several months. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be reviewed with a professional based in Guatemala. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Guatemala during the calendar year, and the location of your economic interests.
• The nature of your income: gainful activity, salary, income and capital gains.
• The chosen regime for a gainful activity: profits at 25 % or simplified regime.
• Your residency situation in France and Guatemala, year by year.

The rule depends on your situation. No results are guaranteed.