Guatemala ISR and VAT withholding calculator
When you invoice services or sales to a taxpayer client, the client may withhold ISR and/or VAT from you and pay less than the invoiced total. This calculator estimates what you actually get paid: it adds the net + 12% VAT, subtracts the withholdings you enter, and shows the estimated net payment, the total withheld, and the breakdown by tax.
With a Q10,000 net and 12% VAT:
- Invoice total: Q11,200 (10,000 × 1.12)
- 5% ISR withholding: Q500
- 15% VAT withholding on VAT: Q180
- Estimated net payment: Q10,520
Formula: 11,200 − 500 − 180 = Q10,520.
Formula
Invoice total = Net + (Net × 12%)
ISR withholding = Net × ISR withholding rate
VAT withholding = Invoice VAT × VAT withholding rate
Net payment = Invoice total − ISR withholding − VAT withholding
The invoice VAT is 12% of the net. The VAT withholding applies to that VAT (not the total), while the ISR withholding is calculated on the net amount or the base that applies to your case.
Step-by-step example (defaults)
- Invoice net: Q10,000
- 12% VAT: 10,000 × 12% = Q1,200 → invoice total Q11,200
- 5% ISR withholding: 10,000 × 5% = Q500
- 15% VAT withholding: 1,200 × 15% = Q180
- Net payment: 11,200 − 500 − 180 = Q10,520
Scenario table (same logic as the engine)
| Net | Invoice with VAT | ISR ret. 5% | VAT ret. 15% | Net payment |
|---|---|---|---|---|
| Q2,500 | Q2,800 | Q125 | Q45 | Q2,630 |
| Q5,000 | Q5,600 | Q250 | Q90 | Q5,260 |
| Q10,000 | Q11,200 | Q500 | Q180 | Q10,520 |
| Q20,000 | Q22,400 | Q1,000 | Q360 | Q21,040 |
| Q25,000 | Q28,000 | Q1,250 | Q450 | Q26,300 |
| Q50,000 | Q56,000 | Q2,500 | Q900 | Q52,600 |
| Q10,000 (no withholding) | Q11,200 | Q0 | Q0 | Q11,200 |
Interpreting the result
The estimated net payment is the money that actually reaches your account after withholdings. Withholding rates vary by taxpayer type, operation, and withholding agent, which is why the calculator keeps them editable: use them to test scenarios before quoting, not as fixed legal rates.
- If you are a small taxpayer, your invoice does not carry general VAT nor generate fiscal credit; review that regime separately.
- Withholdings made against you are credited in your own ISR and VAT filings: the withheld amount is not a cost, it is an advance.
- If the client does not withhold, the net payment is simply the invoice with VAT.
This tool is an educational estimate with editable defaults; it does not invent fixed legal rates. Actual withholdings depend on your regime, the type of operation, and current SAT rules. Confirm the percentages with your accountant or SAT before issuing the invoice.
Frequently asked questions
Add net + 12% VAT, then subtract the withholdings you enter. Educational example: net Q10,000 → invoice Q11,200; with 5% ISR withholding (Q500) and 15% VAT withholding on VAT (Q180), estimated net pay is Q10,520. Rates are editable — confirm with your accountant or SAT.
VAT, ISR withholding, VAT withholding, total retained, and estimated net payment. It does not invent fixed legal rates: you get educational defaults and adjust them to your case.
Yes. Withholding varies by taxpayer type, operation, and withholding agent. Edit ISR and VAT retained and compare scenarios before you quote.
Set price with margin and VAT first (sale-price calculator). If the client withholds, run the amount here for net pay. For small-taxpayer or ISR questions, use those tools and confirm the regime with SAT or your accountant.
No. Withholding is not lost: it is an advance on your ISR and VAT that is credited in your own filings. In the default example (net Q10,000 → invoice Q11,200), the Q680 withheld (Q500 ISR + Q180 VAT) is a credit in your favor, not a cost of the operation.
In the blog guide “Guatemala invoice withholding 2026: ISR + VAT: how much you actually get paid”, which uses the same engine with cases from Q2,500 to Q50,000, quoting mistakes, and a FEL walkthrough. Replicate each case here with this calculator.
Related calculators
- Guatemala VAT: prices with and without VAT
- Sale price with margin and VAT: set your price before the withholding
- Guatemala VAT credit and debit: the monthly VAT settlement
- Guatemala small taxpayer: special-invoice regime without fiscal credit
- ISR Guatemala: income tax for lucrative activities
Blog guides: