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Guatemala small taxpayer 2026: 5% on gross income

Estimate the 5% monthly tax on gross income and compare your annual projection with the SAT ceiling Q500,285.

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Quick answer

This is not the general 12% VAT: it is the 5% small-taxpayer régime quota.

  • Example: Q8,000 per month → Q400 tax.
  • Q10,000 per month → Q500.
  • Q25,000 per month → Q1,250.
Results

Monthly tax (5%)

GTQ 500.00

GTQ 10,000.00 × 5% = GTQ 500.00

Projected income

GTQ 120,000.00

Projected tax

GTQ 6,000.00

2026 annual ceiling

GTQ 500,285.00

Room under the ceiling

GTQ 380,285.00

Annual ceiling used24%

Your annual projection is under the 2026 SAT ceiling of Q500,285.

The 5% applies to monthly gross income, not profit or costs. It is also not the general 12% VAT.

Educational estimate. Confirm current limits and forms with SAT. Not tax advice.

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Guatemala small taxpayer (pequeño contribuyente)

If you run a small business in Guatemala and sell goods or services, the pequeño contribuyente regime may apply to you. It simplifies your tax life: instead of the general 12% VAT with monthly debit/credit settlement, you pay a fixed 5% quota on your monthly gross income (Art. 47, VAT Law). This calculator estimates that quota and checks it against the annual ceiling.

Quick answer

This is not the general 12% VAT. Under pequeño contribuyente the quota is 5% of monthly gross income (Art. 47).

  • Q8,000 → Q400
  • Q10,000 → Q500
  • Q25,000 → Q1,250

2026 SAT ceiling: Q500,285.00.

How it works

Monthly quota (Art. 47)

Monthly tax = Monthly gross income × 0.05

The base is the month's sales or services. Do not subtract costs or profit: that does not reduce the 5% quota. The base includes all invoiced income, whether the client pays cash, card, or on credit.

Example at Q8,000 / month

| Item | Amount | |---|---:| | Monthly gross income | Q8,000 | | 5% quota | Q400 | | 12-month projection | Q96,000 income · Q4,800 tax | | SAT 2026 ceiling | Q500,285 |

Ceiling and how to leave the regime

The SAT publishes Q500,285.00 per calendar year for 2026. That figure comes from 125 × the non-agricultural monthly minimum wage without the incentive bonus (Decree 31-2024). If you exceed it, Art. 50 (reformed) requires moving to the general regime no later than the following calendar month. Confirm the procedure with SAT or your accountant before the deadline, because staying registered in the wrong regime can generate fines.

Filing and effects on your invoices

  • File SAT-2046 (Small Taxpayer VAT) on Declaraguate.
  • Your small-taxpayer invoice does not generate tax credit for the buyer (Art. 49) — important when your clients are companies that expect to claim VAT credit.
  • While registered in the regime, Art. 49 relieves you of filing and paying ISR (and taxes creditable to ISR). Check your RTU with SAT or an accountant before assuming any exemption beyond that.
Limits

This tool is an educational estimate of the regime's quota. It does not replace Declaraguate, your RTU, or the advice of an accountant. Limits, forms, and rates can change: confirm the current ceiling and filing requirements on the official SAT channels.

FAQ

SAT states Q500,285.00 per calendar year (125 × non-agricultural minimum wage without incentive). Confirm it on the SAT compliance FAQ.

No. General VAT is 12% with credits and debits. Here the quota is 5% of monthly gross income (Art. 47). Example: Q8,000 → Q400; Q10,000 → Q500.

SAT-2046 on Declaraguate.

Art. 50 (reformed by Decree 31-2024): register in the general regime by the next calendar month. Confirm the procedure with SAT or your accountant.

No. Art. 49 of the VAT Law: the small-taxpayer invoice does not generate fiscal credit for the buyer.

Art. 49 relieves you of filing and paying ISR (and taxes creditable to it) while you stay in the regime. Review your RTU with SAT or an accountant before assuming exemptions.

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