Guatemala Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Guatemala calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| GTQ 120,000 a yearEmployee tax profile: Private-sector employee - standard Q48,000 deduction | GTQ 110,893.80 | GTQ 110,893.80 | Matches |
Official sources and monitoring
3 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income tax law for employment incomeGuatemala Tax Administration | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Employee and employer social-security contribution ratesGuatemalan Social Security Institute | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| 2026 minimum wages by economic area and activityGuatemala Ministry of Labour and Social Welfare | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version GT-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Private-sector employee covered by IGSS for the full year.
- Gross income excludes the separately exempt aguinaldo and Bono 14 payments.
- Only the automatic GTQ 48,000 personal deduction is claimed.
Coverage & limitations
Rule version GT-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The additional invoice-supported VAT credit, donations and other personal deductions are excluded.
- Public-sector pension schemes, exempt bonuses, benefits in kind, multiple employers and non-resident treatment are excluded.
- Employer INTECAP and IRTRA charges depend on employer coverage and are not included.
- Independent professional verification pending.