Import a vehicle to Guatemala: CIF USD 12,000 → Q131,798.40
Importing a car into Guatemala adds CIF, DAI, VAT, IPRIMA, and landing costs. Educational defaults (CIF USD 12,000 at Q7.80, 20% DAI, 12% VAT, no IPRIMA) land at Q131,798.40. A customs broker files the official SAT tables (Acuerdos 16-2025 and 17-2025).
With a CIF of USD 12,000, exchange rate Q7.80, 20% DAI, and 12% VAT:
- CIF in quetzales: Q93,600
- DAI (20%): Q18,720
- VAT (12% on CIF + DAI): Q13,478.40
- Broker + registration: Q6,000 (Q3,500 + Q2,500)
- Estimated landed cost: ~Q131,798 (without IPRIMA until you enter your rate)
IPRIMA (first registration tax) stays at 0% until you enter the rate for your case.
Formula
CIF in quetzales = CIF in USD × Exchange rate
DAI = CIF in quetzales × DAI rate
VAT = (CIF in quetzales + DAI) × VAT rate (12% default)
IPRIMA = Taxable base × IPRIMA rate (per Agreement 17-2025)
Landed cost = CIF + DAI + VAT + IPRIMA + Broker + Registration
Step-by-step example (defaults)
- CIF in USD: USD 12,000 (value + freight + insurance)
- Exchange rate: Q7.80 → CIF in quetzales = Q93,600
- 20% DAI: 93,600 × 20% = Q18,720
- 12% VAT: (93,600 + 18,720) × 12% = Q13,478.40
- IPRIMA: 0% until you enter the rate for your case
- Fees: broker Q3,500 + registration Q2,500 = Q6,000
- Landed cost: 93,600 + 18,720 + 13,478.40 + 6,000 = Q131,798.40
How the taxes are composed
- DAI: import tariff on CIF; you define the % after checking the tariff heading or your agent. Do not assume 0% without a primary source: it depends on the tariff heading, vehicle type, and current rules.
- VAT: in this practical estimate it applies to CIF + DAI. For used vehicles, SAT sets annual taxable-value tables: for 2026, Directorio Agreement 16-2025 applies (hub: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/).
- IPRIMA: Specific First Registration Tax. For 2026 SAT approved the table under Directorio Agreement 17-2025 and a joint IVA/IPRIMA table on the same vehicle hub. Bases and rates vary by type and year: do not use one fixed %.
Interpreting the result
The estimated landed cost is what you need to budget to have the vehicle in Guatemala, but it is not the official liquidation: tariff classification, taxable values, and percentages are determined by SAT and the customs agent on each filing.
- Always compare the landed cost against the price of an equivalent vehicle already nationalized.
- Electric vehicles have their own treatment in the SAT 2026 table (Agreement 16-2025 addresses them when determining the VAT taxable base); do not assume exemptions without verifying.
- IPRIMA can be one of the largest items depending on year and model: look up your vehicle's row in the joint table before closing a budget.
This tool is a budget estimate (CIF → taxes → landed cost), not an official declaration or classification. You need a customs agent for clearance and filing. Confirm 2026 tables, taxable values, and percentages on official SAT channels before buying or shipping.
Frequently asked questions
SAT publishes annual taxable-value tables for VAT on used vehicle imports. For 2026, Directorio Agreement 16-2025 applies (hub: portal.sat.gob.gt/portal/tablas-y-acuerdos-vehiculos/). This tool estimates VAT on CIF + DAI at the % you enter (12% default).
IPRIMA is the Specific First Registration Tax. For 2026 SAT approved the table under Directorio Agreement 17-2025 and a joint IVA/IPRIMA table on the same vehicle hub. Bases and rates vary by type and year — do not use one fixed %.
No. DAI depends on the tariff heading, vehicle type, and current rules. The % here is editable for scenarios; confirm classification with a customs agent. Do not assume 0% without a primary source.
Yes for clearance and filing. This page is a budget estimate (CIF → taxes → landed cost), not an official declaration or classification.
Agreement 16-2025 addresses electric vehicles when determining the VAT taxable base (by similarity in the table when there is no exact row). We do not invent exemptions: check the SAT 2026 table and your agent for your model.
Related calculators
- Guatemala tariffs: DAI and VAT for imports in general
- Guatemala import calculator: full landed cost with freight, insurance, and fees
- Quetzales to dollars: convert the vehicle price between currencies
Annual tax after import
The DAI, VAT and IPRIMA here cover import and first registration. To estimate the annual Declaraguate SAT-4091 payment, use the Guatemala vehicle circulation tax calculator.