Guatemala Corporate ISR Tax Calculator
Compare corporate tax liability between the Regimen Opcional Simplificado (5% / 7% on gross revenue) and the Regimen Sobre las Utilidades (25% on net profit).
Monthly Financial Data GTQ / Q
Tax base is net of 12% IVA.
Documented costs with authorized electronic invoices (FEL).
Tax Liability Comparison
Guatemala Corporate Income Tax Regimes (Decreto 10-2012)
| Feature | Regimen Opcional Simplificado | Regimen Sobre Utilidades |
|---|---|---|
| Tax Base | Gross Monthly Revenue (excl. IVA) | Net Taxable Profit (Revenue - Costs) |
| Statutory Tax Rate | 5% (≤ Q30k) + 7% (excess) | 25% flat rate |
| Payment Frequency | Monthly definitive retention | Quarterly advance payments |
| ISO Applicable? | No (Exempt from ISO) | Yes (1% ISO applies if margin > 4%) |
| Best Suited For | High profit margins (> 28%) | Lower profit margins (< 28%) |
Frequently Asked Questions
How does the Regimen Opcional Simplificado work in Guatemala?
Under Decreto 10-2012 (Libro I), businesses in the Regimen Opcional Simplificado pay income tax on monthly gross revenue: 5% on the first Q30,000 of taxable monthly turnover, and 7% on any amount exceeding Q30,000, usually withheld directly by buyers.
What is the tax rate in the Regimen Sobre las Utilidades de Actividades Lucrativas?
In the general profits regime, entities pay a flat 25% tax on net annual taxable profits (gross revenue minus legally deductible business expenses), paid through quarterly estimated advance payments.
When does the Impuesto de Solidaridad (ISO) apply?
The ISO (Decreto 73-2008) applies exclusively to businesses enrolled in the Regimen Sobre las Utilidades that maintain a gross margin greater than 4%. The rate is 1% applied to the greater of 25% of net assets or 25% of gross revenues, creditable against ISR.
How do companies choose between Opcional Simplificado and Sobre las Utilidades?
Companies with high operating margins (above 28%) generally pay less tax under the 5%-7% Opcional Simplificado regime. Companies with high documented cost structures (margins below 28%) often benefit from the 25% net profit regime.
Can a Guatemalan company change its tax regime?
Yes, entities may switch regimes once per year by notifying SAT during the month of December, with the change taking legal effect on January 1 of the following fiscal year.
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.