This page's default: SAT taxable value GTQ 100,000, model 2026, private car → 2.0% rate = GTQ 2,000.00 gross tax; after the 50% reduction, GTQ 1,000.00 payable.
Owners of a private car or motorcycle in Guatemala pay the yearly Impuesto Sobre Circulación de Vehículos (ISCV). This tool estimates the payment from the taxable value you look up in the SAT 2026 table; it does not embed the make-and-model catalog.
Official formula used
Rate = 2.0% for the tax year or the next one; falls 0.2 points per earlier year down to 0.2%
Gross tax = taxable value × rate
Determined tax = greater of gross tax and GTQ 220 (private car) or GTQ 150 (motorcycle)
ISCV payable = determined tax × 50%
The rate comes from Decree 70-94 art. 10. Minimums are GTQ 220 for private cars (art. 11) and GTQ 150 for motorcycles (art. 18). The 50% reduction from Decree 1-2013 art. 5, cited by Board Agreement 18-2025, applies after the minimum.
Quick examples (use the calculator above)
| Scenario | Input | Approximate result |
|---|---|---|
| Page default | GTQ 100,000 · 2026 model · private car | 2.0% = GTQ 2,000 → GTQ 1,000.00 payable |
| 10-year-old car | GTQ 100,000 · 2017 model · private car | 0.2% = GTQ 200 → GTQ 220 floor → GTQ 110 payable |
| Cheap new motorcycle | GTQ 3,600 · 2026 model · motorcycle | 2.0% = GTQ 72 → GTQ 150 floor → GTQ 75 payable |
| 2022 car | GTQ 100,000 · 2022 model · private car | 1.2% = GTQ 1,200 → GTQ 600 payable |
| Next-year model | GTQ 100,000 · 2027 model · private car | 2.0% = GTQ 2,000 → GTQ 1,000 payable |
| GTQ 50,000 new car | GTQ 50,000 · 2026 model · private car | 2.0% = GTQ 1,000 → GTQ 500 payable |
Full rate table by model year (2026 tax year)
Tax year from 2026-01-01 to 2026-12-31.
| Model year | Rate | ISCV on GTQ 100,000 (before 50%) | Payable on GTQ 100,000 |
|---|---|---|---|
| 2027 (next year) | 2.0% | GTQ 2,000 | GTQ 1,000 |
| 2026 (tax year) | 2.0% | GTQ 2,000 | GTQ 1,000 |
| 2025 | 1.8% | GTQ 1,800 | GTQ 900 |
| 2024 | 1.6% | GTQ 1,600 | GTQ 800 |
| 2023 | 1.4% | GTQ 1,400 | GTQ 700 |
| 2022 | 1.2% | GTQ 1,200 | GTQ 600 |
| 2021 | 1.0% | GTQ 1,000 | GTQ 500 |
| 2020 | 0.8% | GTQ 800 | GTQ 400 |
| 2019 | 0.6% | GTQ 600 | GTQ 300 |
| 2018 | 0.4% | GTQ 400 | GTQ 200 |
| 2017 and older | 0.2% (floor) | GTQ 200 → GTQ 220 floor | GTQ 110 |
Rate table by vehicle: minimums and treatment
| Vehicle type | Statutory minimum | Legal basis | Does the calculator estimate it? |
|---|---|---|---|
| Private car | GTQ 220 | Decree 70-94, art. 11 | Yes |
| Motorcycle | GTQ 150 | Decree 70-94, art. 18 | Yes |
| Electric or hybrid | Its type's floor (private/motorcycle) | Decree 40-2022 (incentive to confirm) | Baseline without discount: SAT confirms any incentive |
| Commercial use, taxi, bus, truck | Per its article | Decree 70-94 (other articles) | No: this tool is private cars and motorcycles only |
Worked examples
GTQ 100,000 2017 model, private car: 0.2% rate → GTQ 200 gross → since GTQ 200 < GTQ 220, determined GTQ 220 → × 50% = GTQ 110 payable.
GTQ 3,600 2026 motorcycle: 2.0% rate → GTQ 72 gross → since GTQ 72 < GTQ 150, determined GTQ 150 → × 50% = GTQ 75 payable.
GTQ 50,000 2026 model, private car: 2.0% rate → GTQ 1,000 gross → above the floor → × 50% = GTQ 500 payable.
How to look up and pay
Open the SAT 2026 table and find make, line, model, and year. Copy that value into the form. Official payment runs through Declaraguate with form SAT-4091. Art. 42 sets the January 1 – July 31 window; confirm the deadline and any current extension with SAT.
The yearly ISCV is different from first-registration DAI, VAT, and IPRIMA. If you are nationalizing a car, use the vehicle-import calculator.
The official ISCV follows the SAT table of the year. Confirm make, line, model, the SAT-4091 payment, and any Decree 40-2022 electric incentive with SAT. Not tax advice.
Mistakes that cost money or time
- Using market price instead of the SAT value: the base is the official table's taxable value, not what you paid for the car.
- Confusing purchase year with model year: the rate follows the model year (e.g. 2017 → 0.2%), not when you bought it.
- Forgetting the floor-then-reduction order: the minimum (GTQ 220/150) applies before the 50%. Applying 50% first gives a lower, wrong result.
- Paying late: the legal window is January 1 – July 31 (art. 42). Late payment draws fines and interest: confirm extensions with SAT.
- Assuming an electric discount: the tool flags the result as a no-discount baseline. SAT must confirm any Decree 40-2022 incentive.
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