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Guatemala Income Tax Calculator

Enter your income to see Guatemala’s 5%/7% income tax (ISR) after the Q48,000 deductible and your take-home pay in quetzales. Compare any two tax years side by side.

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Tax Calculator

Guatemala — 2026 Tax Year

2026 Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Guatemala Income Tax Calculator

This Guatemala income tax calculator works out the income tax (ISR on rentas del trabajo) for 2023 to 2026: 5% on taxable income up to Q300,000 and 7% above it, after a fixed Q48,000 annual deductible. So a Q100,000 salary pays about Q2,600. The calculator applies the Q48,000 deductible automatically and shows your income tax, effective rate and take-home pay in quetzales, with year-over-year comparison. The 4.83% IGSS social-security contribution reduces net pay in practice and is documented but not deducted.

  1. Select your tax year (2023, 2024, 2025, or 2026).
  2. Enter your annual gross income in quetzales.
  3. Keep the filing status as Individual.
  4. Click Calculate to see your income tax, effective rate and take-home pay.
  5. Turn on the year-comparison view to see two tax years side by side.

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How Guatemala’s income tax works

Employment income is taxed at 5% up to Q300,000 of taxable income and 7% above it. Taxable income is gross minus the fixed Q48,000 deductible, so a worker earning Q100,000 is taxed on Q52,000. The scale and deductible have been stable across 2023–2026.

Contributions and what is not deducted here

Beyond the automatic Q48,000 deductible, employees may also deduct IGSS contributions, insurance premiums and donations (not applied here). Employees pay 4.83% of salary to social security (IGSS), which is documented but not deducted, so take-home is shown after income tax only.

Worked examples

Q40,000

Inputs: Q40,000

Result: Q0 income tax (below the Q48,000 deductible) · take-home Q40,000

Q100,000

Inputs: Q100,000

Result: Q2,600 income tax (5% on Q52,000) · take-home Q97,400

Q400,000

Inputs: Q400,000

Result: Q18,640 income tax (5%+7%) · take-home Q381,360

Glossary

Taxable income
Income remaining after eligible deductions and exemptions that tax rates are applied to.
Progressive tax
A system where higher portions of income are taxed at higher marginal rates.
Marginal rate
The tax rate that applies to your next unit of taxable income within its bracket.
Net income
Take-home income after taxes and mandatory contributions are subtracted from gross pay.

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