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Guatemala ISCV 2026: GTQ 100,000 model 2026 → GTQ 1,000.00

Estimate car or motorcycle ISCV using the taxable value in SAT's 2026 table.

Inputs
Enter values to calculate
Open the SAT 2026 table ↗
Results

Estimated ISCV payable

GTQ 1,000.00

Model-year rate

2.0%

Gross tax

GTQ 2,000.00

Statutory minimum

GTQ 220.00

Determined tax

GTQ 2,000.00

Reduction applied50%

Educational tool. Verify the value, applicable treatment and SAT-4091 payment with SAT.

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Guatemala Vehicle Circulation Tax 2026 (ISCV)

Owners of private cars and motorcycles in Guatemala pay ISCV each year. This tool starts with the taxable value you find in the official SAT 2026 table; it does not embed the make and model catalog.

2026 example
A Q100,000 taxable value, model year 2026, private car: 2% is Q2,000.00 and the amount after the 50% reduction is Q1,000.00 payable.

Formula

Estimated ISCV

Rate = 2.0% for the tax year or following model year, minus 0.2 percentage points per older year, with a 0.2% floor

Gross tax = taxable value × rate

Determined tax = greater of gross tax and Q220 (private car) or Q150 (motorcycle)

ISCV payable = determined tax × 50%

Decree 70-94 provides the rate (art. 10) and minimums (arts. 11 and 18). The 50% reduction under Decree 1-2013 art. 5, cited by Agreement 18-2025, comes after the minimum. A Q100,000 2017 car therefore pays Q110, while a Q3,600 2026 motorcycle pays Q75.

Look up the SAT value by make, line, model and year, then enter it above. Official payment uses Declaraguate SAT-4091. Article 42 sets January 1 through July 31; confirm the current deadline and any extension with SAT.

Annual ISCV differs from import DAI, VAT and first-registration IPRIMA. For those costs, use the Guatemala vehicle import calculator.

Educational estimate
SAT determines the official tax from its annual table. Confirm the vehicle details, SAT-4091 payment and any Decree 40-2022 electric incentive with SAT. This is not tax advice.

Frequently asked questions

Apply the model-year rate to the SAT value, the statutory minimum, and then the 50% reduction.
In SAT's official 2026 table under the vehicle make, line, model and year.
Decree 40-2022 may apply, but this tool does not invent a percentage. Confirm with SAT.
Through Declaraguate form SAT-4091.
Article 42 says January 1 through July 31. Confirm any current extension with SAT.
No. ISCV is annual; DAI, VAT and IPRIMA relate to import and first registration.

Official sources