How much tax is paid when selling property in Guatemala?

A 3% transfer tax on the sale price, plus 10% income tax on the net capital gain.

What expenses can be deducted from capital gains?

You can deduct the acquisition cost, documented improvements, notary fees, and the transfer tax.

By law, the buyer pays the 3% transfer tax (alcabala), but in practice it can be negotiated.

Income tax on capital gains must be declared and paid within the month following the property sale.

Calculate capital gains tax when selling real estate in Guatemala

Purchase price (Q)

Sale price (Q)

Improvements made (Q)

Notary fees (Q)

Years held