Guatemala SAT Calcomanía ISCV Calculator
Determine annual Impuesto sobre Circulacion de Vehículos (ISCV) under SAT tables, model year depreciation rates, and the statutory 50% discount under Decreto 1-2013.
Vehicle Specifications SAT Decreto 70-94
ISCV Tax Determination
Guatemala ISCV Tax Rates by Model Year (Decreto 70-94)
| Vehicle Age | Gross Rate (D. 70-94) | Net Rate with 50% Discount | Example Net on Q100k Car |
|---|---|---|---|
| Current Model Year | 2.4% | 1.2% | Q 1,200.00 |
| 1 to 2 Years Old | 2.2% - 2.0% | 1.1% - 1.0% | Q 1,100 - Q 1,000 |
| 3 to 5 Years Old | 1.8% - 1.4% | 0.9% - 0.7% | Q 900 - Q 700 |
| 9+ Years Old | 0.2% (min Q110) | 0.1% (min Q55) | Q 100.00 (min Q55) |
| Motorcycles (All Years) | Fixed Q 150.00 | Fixed Q 75.00 | Q 75.00 |
Frequently Asked Questions
What is the Calcomanía ISCV in Guatemala?
The Calcomanía is the electronic road tax badge issued upon paying the annual Impuesto Sobre Circulacion de Vehículos Terrestres, Marítimos y Aereos (ISCV) governed by Decreto 70-94.
What is the 50% discount on Guatemalan vehicle tax?
Under Decreto 1-2013 enacted by Congress, a permanent 50% discount is applied to the statutory tariff scale across all motor vehicles in Guatemala.
How is the tax calculated for private passenger cars?
Tax rates apply to the taxable base determined by SAT tables: Current model year (2.4%), 1 year old (2.2%), 2 years (2.0%), scaling down to 9+ years old (0.2%), with a statutory minimum of Q110.00, then halved by the 50% statutory rebate.
What is the annual ISCV fee for motorcycles in Guatemala?
Standard motorcycles pay a fixed statutory tariff of Q150.00, which is reduced by the 50% discount to exactly Q75.00 per year.
When is the deadline to pay the Calcomanía in Guatemala?
The statutory deadline is July 31 each year. Payments after July 31 incur a 100% fine on the unpaid tax, plus daily statutory interest under the Codigo Tributario.
Engr. Muhammad Shahzad
Chief Systems Architect & Lead Statutory Auditor
Specialist in Central American labor codes, insular payroll systems, and tax administration frameworks. All computational models are verified against Guatemala's Codigo de Trabajo, Decreto 10-2012 (Ley de Actualizacion Tributaria), Decreto 27-92 (IVA), and SAT tax schedules.
📊 Matriz Oficial de Deducciones IGSS y Retenciones SAT Guatemala
| Statutory Component / Legal Deduction Item | Calculated Amount (GTQ) |
|---|---|
| Primary Net / Statutory Payable Amount | Q 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Guatemalan SAT & IGSS Social Security Compliance Principal
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.