The Personal Income Tax Rate in Guatemala stands at 7 percent. Personal Income Tax Rate in Guatemala averaged 16.82 percent from 2004 until 2025, reaching an all time high of 31.00 percent in 2005 and a record low of 7.00 percent in 2013. source: Superintendence of the Tax Administration

Personal Income Tax Rate in Guatemala is expected to reach 7.00 percent by the end of 2025, according to Trading Economics global macro models and analysts expectations. In the long-term, the Guatemala Personal Income Tax Rate is projected to trend around 7.00 percent in 2026, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 25.00 25.00 percent Dec 2025
Personal Income Tax Rate 7.00 7.00 percent Dec 2025
Sales Tax Rate 12.00 12.00 percent Dec 2025
Social Security Rate 17.50 17.50 percent Dec 2025
Social Security Rate For Companies 12.67 12.67 percent Dec 2025
Social Security Rate For Employees 4.83 4.83 percent Dec 2025



Guatemala Personal Income Tax Rate
In Guatemala, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Guatemala.
Actual Previous Highest Lowest Dates Unit Frequency
7.00 7.00 31.00 7.00 2004 - 2025 percent Yearly