Guatemala ISR: Q15,000 → Q750/mo (simplified 5%)
At Q15,000 monthly under the simplified regime, ISR is Q750/mo (Q9,000/yr, net ~Q14,250). Profits is 25% (Art. 36). Employees: net salary.
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At Q15,000 monthly under the simplified regime, ISR is Q750/mo (Q9,000/yr, net ~Q14,250). Profits is 25% (Art. 36). Employees: net salary.
Estimate Guatemala's unique property tax (IUSI) from assessed value. Example: Q150,000 at 9‰ → Q1,350 per year or Q337.50 per quarter (Decree 15-98).
Enter an amount in quetzales to add VAT or extract it from a final price. See the net amount, tax and total separately.
Dismissed at Q5,000 from 1 Jan 2023 to 30 Jun 2025? The estimate is Q24,130.16: severance Q14,559.38 (Art. 82 base plus half an aguinaldo and half a Bono 14), aguinaldo, Bono 14 and vacation.
At a Q8,000 average and 25 years contributed, the pension is about Q5,200 a month (65%). You need age 60 and 240 quotas. IGSS sets the official amount.
Q8,000 gross income → Q400 a month (5%, Art. 47). SAT 2026 ceiling Q500,285. Not the general 12% VAT. Form SAT-2046.
With Q5,000 + Q250 incentive the worker keeps Q4,970.67 and the employer spends Q6,925.17 (IGSS, ISR, aguinaldo, bono 14, vacation). Estimate; not an official payroll run.
Buy Q500,000, sell Q800,000: transfer tax Q24,000 + ISR Q21,100 = Q45,100 total tax and net Q754,900 (improvements Q50k, notary Q15k).
Labor Code art. 83: Q8,000 at 2 years 6 months = Q3,733.33 (14 days). Scale 7 / 10 / 14 / 30. Not art. 82 severance.