Income Tax FAQ — pick your country
Detailed answers for every country we cover. Brackets, deductions, social contributions, residency rules — all in one place.
Guatemala
Tax year 2025 · GTQ
Income tax brackets (2025)
| Income range | Rate |
|---|---|
| Q0 – Q300,000 | 5.00% |
| Q300,000 – ∞ | 7.00% |
Employee social contributions
| Item | Annual @ Q200,000 gross |
|---|---|
| IGSS (4.83%) | Q9,660 |
Detailed questions
This calculator uses the latest published Guatemala tax brackets and personal allowance for the 2025 tax year, sourced from SAT Guatemala — ISR Régimen Sobre Salarios (5% / 7% > Q300k); IGSS 4.83%.. Enter any gross salary above to see the bracket-by-bracket breakdown, your effective rate, and your marginal rate.
We start with your gross salary, apply the Guatemala personal allowance and any standard deductions, run the result through the 2025 progressive income tax brackets, then subtract mandatory employee social-security and equivalent contributions. The number left is your annual and monthly net pay.
Yes. The Guatemala calculator models employee-side social security, pension, health, and any solidarity or surcharge components that apply to wages. Employer-side contributions are excluded because they don't reduce your take-home pay.
It's a single-filer wage estimate that uses official 2025 rates. Your actual tax can differ based on filing status, dependants, regional or municipal taxes, salary-sacrifice arrangements, capital gains, and other personal credits. Treat the result as a strong first estimate, not tax advice.
At Q100,000 gross per year, the model returns an effective tax-and-social-security rate of about 2.4% and a marginal rate of about 5.0% — leaving roughly Q92,812 as annual take-home. Enter your own salary above for a tailored breakdown.
Source: SAT Guatemala — ISR Régimen Sobre Salarios (5% / 7% > Q300k); IGSS 4.83%.. Estimates only — not tax, legal or financial advice. Verify with the official tax authority before relying on any figure.