Guatemala · Taxes
Guatemala taxes for US citizens
Source-checked17 sources, 14 officialHow we checkIn brief
Guatemala taxes only income earned in Guatemala, so a retiree's US income isn't taxed. A remote employee staying more than 183 days pays 5–7%.
In short: what you'd pay in Guatemala
Retiree on US income
US Social Security, pensions and US interest aren't taxed: Guatemala taxes only income earned here.
Ballpark: $0 a year, however long you stay
Remote worker paid from the US
After more than 183 days a year you're resident, and your pay is taxed at 5–7%. Shorter stays aren't settled Needs review
Ballpark: About $3,000 a year on $60,000; about $9,300 on $150,000
Working for a local employer
Pay for work in Guatemala is taxed: 5% up to about $39,000 of taxable pay, then 7%. You'll need a local work permit.
Ballpark: Residents 5–7%; non-residents 15% of pay
Not yet verifiedRead in archived copies of the tax law and its regulation.
How Guatemalan tax works
- Tax residence: more than 183 days in a calendar year, or your main economic interests are in Guatemala.
- What's taxed: only income from Guatemala. A resident's job pay counts even when the work is done abroad.
- Filing: with no Guatemalan employer withholding, you file and pay within 3 months after the year ends.
- No US tax treaty: Guatemalan tax paid may be credited on your US return, which you still file; see a tax adviser.
- No Social Security agreement: the US and Guatemala have none, so check what you'd owe on both sides.
Sources (11)
Links
- Ley de Actualización Tributaria, Decreto 10-2012, Libro I (SAT consolidated text)
- Reglamento del Libro I, Acuerdo Gubernativo 213-2013 (SAT)
- IRS: 2026 inflation adjustments
- IRS: US citizens and resident aliens abroad
- IRS: foreign earned income exclusion
- IRS: foreign tax credit, how to figure the credit
- IRS: FICA tax rates (Topic 751)
- IRS: US income tax treaties A to Z
- SSA: international Social Security agreements
- SSA POMS GN 01701.005: totalization agreements in force
- IRS Publication 915: Social Security benefits
Nine worked examples, 2026
The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. Each person spends 90, 182 or 365 days of 2026 in Guatemala.
| Who | Days in Guatemala | Guatemala income tax | US income tax, before credits |
|---|---|---|---|
| Remote employee, $60,000 | 90 | Not settled | $5,020 |
| Remote employee, $60,000 | 182 | Not settled | $5,020 |
| Remote employee, $60,000 | 365 | $2,975 | $5,020 |
| Remote employee, $150,000 | 90 | Not settled | $24,734 |
| Remote employee, $150,000 | 182 | Not settled | $24,734 |
| Remote employee, $150,000 | 365 | $9,275 | $24,734 |
| Retiree, $90,000 | 90 | $0 | $8,348 |
| Retiree, $90,000 | 182 | $0 | $8,348 |
| Retiree, $90,000 | 365 | $0 | $8,348 |
Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.
Needs reviewRemote employees' tax at 90 and 182 days.
Sources (13)
Legal basis and exact figures
- Residence: Decreto 10-2012 art 6(1)(a) more than 183 days in the calendar year; art 6(1)(b) centre of economic interests unless a foreign tax-residence certificate is shown (assumed not met: US home, US employer, IRS Form 6166).
- 365-day employees: resident employment income is Guatemalan-source wherever the work is done (art 4(2)); USD converted at Q7.64312, minus Q48,000 (art 72(a)), 5% to Q300,000, Q15,000 + 7% above (art 73): USD 2,975.37 on 60,000; USD 9,275.37 on 150,000. No Q12,000 VAT-invoice credit, IGSS or other deductions assumed. Annual return within 3 months (art 81).
- 90 and 182 days, Not settled: non-residents pay a flat 15% on salaries (arts 103, 104(3)(a)), but no text read makes a non-resident's pay from a US employer Guatemalan-source. For scale only: USD 2,219.18 / 4,487.67 (60k), USD 5,547.95 / 11,219.18 (150k).
- Retiree $0: US Social Security and a US pension aren't pensions for work in Guatemala (art 4(2)(b); Reglamento ISR art 67); US interest isn't paid by a Guatemalan resident (art 4(3)(b)); pensions also exempt (art 70(7)). Not a claim of 0 US tax or 0 social contributions.
- Social contributions: Código de Migración art 24 requires migrant workers to join the IGSS; not established for remote employees or pensioners. No US-Guatemala treaty (IRS A-Z, reviewed 03-Jan-2026) or totalisation agreement (SSA, checked 13 Nov 2026).
- US side: US figures are federal income tax before the exclusion and credits; employee FICA is extra ($4,590 on $60,000; $11,475 on $150,000). No totals: local social security contributions aren't established.
Links
- Ley de Actualización Tributaria, Decreto 10-2012, Libro I (SAT consolidated text)
- Reglamento del Libro I, Acuerdo Gubernativo 213-2013 (SAT)
- Banco de Guatemala: tipo de cambio de referencia
- Código de Migración, Decreto 44-2016 (IGM-hosted text)
- IRS: 2026 inflation adjustments
- IRS: US citizens and resident aliens abroad
- IRS: foreign earned income exclusion
- IRS: foreign tax credit, how to figure the credit
- IRS: FICA tax rates (Topic 751)
- IRS: US income tax treaties A to Z
- SSA: international Social Security agreements
- SSA POMS GN 01701.005: totalization agreements in force
- IRS Publication 915: Social Security benefits
Other Guatemala guides
Every rule with its legal source.
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